HomeMy WebLinkAbout2002-08-12 CC Worksession
L CALL TO ORDER
1. Ron Call
lJ. APPROVAL OF AGENDA
COUNCIL WORKSESSION
MONDAY, AUGUST 12, 2002
6:30 P.M.
III. A W ARDS/PRESENTATIONS/APPEARANCES
IV. PUBLIC HEARINGS
V. COUNCIL BUSINESS
1. 2001 Audit
2. Budget (personnel Costs)
VL CONSENT AGENDA
VlJ. APPROVAL OF COUNCIL MINUTES
VIII. ANNOUNCEMENTS/UPDATES
IX. ADJOURNMENT
tervi[[e
'Esta!J[isfterf 1857
STAFF REPORT
DATE:
August 12,2002
TO:
Honorable Mayor and Councilmembers
'L'l~GV
~
FROM:
Kim Moore-Sykes, City Administrator
RE:
2001 Audit
.........................................................................
The City Council had requested that the City's Auditor revise the City's audit to reflect
the transfer of$109,000 in 2001 rather than 2002. Attached is the revised copy ofthe
original audit.
I put this item on the W orksession agenda so that if Council desires, there is an
opportunity for it to be included with the budget discussion. I also have it on the Council
agenda under the Consent agenda so if Council is comfortable with the revision, it can be
approved quickly; otherwise, it can be pulled for further consideration.
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March 29, 2002
7241 Ohms Lane
Suite 200
Edina, MN 55439
Members of the City Council
City of Centerville, Minnesota
We have audited the general purpose financial statements of the City of Centerville for the year ended December 31, 200 I and
have issued our report thereon dated March 29, 2002. Professional standards require that we provide you with the following
information related to our audit
Our ResponsibiUty Under Auditing Standards Generally Accepted in the United States of America and Government
Auditing Standards
As stated in our engagement letter, our responsibility, as described by professional standards, is to plan and perform our audit to
obtain reasonable, but not absolute, assurance that the financial statements are free of material misstatement and are fairly
presented in accordance with accounting principles generally accepted in the United States of America. Because an audit is
designed to provide reasonable, but not absolute, assurance and because we did not perform a detailed examination of all
transactions, there is a risk that material errors, fraud or illegal acts may exist and not be detected by us.
In planning and performing our audit of the general purpose financial statements ofthe City, for the year ended December 31,
2001, we considered its internal control in order to determine our auditing procedures for the purpose of expressing our opinion on
the general purpose financial statements and not to provide assurance on the internal controL However, we noted certain matters
involving the internal control and its operation that we consider to be reportable conditions under standards established by the
American Institute of Certified Public Accountants. Reportable conditions involve matters coming to our attention relating to
sigrtificant deficiencies in the design or operation of internal control that, in our judgment, could adversely affect the City's ability
to record. process. summarize, and report financial data consistent with the assertions of management in the general purpose
financial statements. We noted the following reportable condition.
Segregation of Duties
Our study and evaluation disclosed that because of the limited size of your office staff, your organization has limited
segregation of duties. Good internal control contemplates an adequate segregation of duties so that no one individual handles
a transaction from inception to completion. While we recognize that your organization is not large enough to permit an
adequate segregation of duties in all respects, it is important, however, that you be aware of this condition.
A material weakness is a reportable condition in which the design or operation of one or more of the internal control components
does not reduce to a relatively low level the risk that errors or fraud in amounts that would be material in relation to the general
purpose financial statements being audited may occur and not be detected within a timely period by employees in the normal
course of performing their assigned functions.
Our consideration of internal control would not necessarily disclose all matters in internal control that might be reportable
conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material
weaknesses as defined above. However, the reportable condition described above is believed to be a material weakness.
952,835.9090 Fax. 952.835.3261
www.aerncpas.com
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City of Centerville
March 29, 2002
Page Two
As part of obtaining reasonable assurance about whether the general purpose financial statements are free of material
misstatement, we performed tests of compliance with certain provisions of laws, regulations, contracts and grants. However, the
objective of our tests was not to provide an opinion on compliance with such provisions. We noted one instance of non-
compliance with Minnesota Statutes and it is described below.
Collateral Coverage
In accordance with Minnesota Statutes, section lJ SA.03, the City is required to pledge collateral equal to 110 percent of the
deposits not covered with insurance. At December 31, 200 1, the City did not have the full I 10 percent of collateral pledged.
We recommend that the City consider collateral coverage as part of the monthly bank reconciliation and cash flow planning
process.
Significant Accounting Policies
Management has the responsibility for selection and use of appropriate accounting policies. In accordance with the terms of our
engagement letter, we will advise management about the appropriateness of accounting policies and their application. The
significant accounting policies used by the City are described in Note 1 to the general purpose financial statements. No new
accounting policies were adopted and the application of existing policies was not changed during 2001. We noted no transactions
entered into by the City during the year that were both significant and unusual, and of which, under professional standards, we are
required to inform you, or transactions for which there is a lack of authoritative guidance or consensus.
Accounting Estimates
Accounting estimates are an integral part of the general purpose financial statements prepared by management and are based on
management's knowledge and experience about past and current events and assumptions about future events. Certain accounting
estimates are particularly sensitive because of their significance to the general purpose financial statements and because of the
possibility that future events affecting them may differ significantly from those expected. The most significant estimate affecting
the financial statements was depreciation on enterprise fund fixed assets.
Management's estimate of depreciation is based on estimated useful lives of the assets. We evaluated the key factors and
assumptions used to develop this estimate in determining that it is reasonable in relation to the financial statements taken as a
whole.
Audit Adjustments
For purposes of this letter, professional standards define an audit adjustment as a proposed correction of the financial statements
that, in our judgment, may not have been detected except through our auditing procedures. An audit adjustment mayor may not
indicate matters that could have a significant effect on the City's financial reporting process (that is, cause future financial
statements to be materially misstated).
In total we recorded 42 journal entries. Our journal eutries are attached. Entries number 1,2,3, 10, 11, 12,26,34,40 and 42
would be considered audit adjustments. The remaining are a combination of correcting, reclassifying and year end balance
adjusting entries. The year end balance adjusting entries are typically the responsibility of a City. When we prepare the schedules
and make the entries it results in additional time and expense for the City. We will continue to try to provide you with the
information to do these entries internally. This will result in more relevant, timely information on an on going basis.
We have reported in the past that the correcting and reclassifying entries appear to result from insufficient knowledge on the
purpose of each fund and the lack of complete month end reconciliation. These two factors again appear to be the main cause of
the majority of the entries. This resulted in internal information that was not reliable for Councilor Administration. Another
factor that also reduced the reliability and accuracy of internal information was a haphazard method of processing data. There was
no systematic way of initiating or approving transactions or coding recurring transactions. This resulted in several duplicate
payments and coding errors, Documented, well-thought out procedures would help the City to consistently code transactions and
report information. We provided staff with a list of specific processing situations that resulted in errors and a recommendation to
fix the error.
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City of Centerville
March 29, 2002
Page Three
Disagreements with Management
For purposes oflhis lelter, professional standards defme a disagreement with management as a malter, whether or not resolved to
our satisfaction, concerning a fmancial accounting, reporting or auditing malter that could be significant to the general purpose
financial statements or the auditors' report. Weare pleased to report that no such disagreements arose during the course of our
audit.
Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting malters, similar to
obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the City's
general purpose fmancial statements or a determination of the type of auditors' opinion that may be expressed on those statements,
our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant
facts. To our knowledge, there were no such consultations with other accountants.
Issues Discussed Prior to Retention of Independent Auditors
We generally discuss a variety of malters, including the application of accounting principles and auditing standards, with
management each year prior to retention as the City's auditors. However, these discussions occurred in the normal course of our
professional relationship and our responses were not a condition to our retention.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing our audit.
Other Matters
The following are areas that came to our altention during the audit that we feel should be reviewed:
Financial Position and Results of Operations
General Fund
Overall, the fund balance decreased $128,074 during 2001. The total fund balance is $713,080, which is approximately 35
percent of current year expenditures and transfers out. We recommend fund balance be maintained between 40 percent to 50
percent of planned expenditures and transfers out. So at the current level, the fund balance is below what is normally
reconnnended as a minimum. The State has recently indicated they may consider reviewing fund balance reserves of local
governments when adjusting the local government aid formulas. This may negatively impact the City if reserves in excess of
the amount needed for working capital are not designated. A designation indicates intended use of fund balance. We
reconunend the City make designations for intended use of fund balance when the amount is above the 50 percent threshold
for working capital.
The table below summarizes fund balance and expenditures from the last five years.
Fund
Balance
Expenditures as a
Fund and Percent of
Balance Transfers Out Expenditures
2001 $ 713,080 $ 2,051,024 34.8%
2000 841,154 1,817,891 46.3
1999 1,051,596 1,322,194 79.5
1998 905,692 962,961 94.1
1997 621,746 861,815 72.1
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City of Centerville
March 29, 2002
Page Four
Fund balance should be maintained for the following reasons:
Purposes and Benefits
Expenditures are incurred somewhat eveuly throughout the year. However, property tax and state aid revenues are not
received until the second half of the year. An adequate fund balance will provide the cash flow required to fmance the
General Fund expenditures. Your fund balance appears to be sufficient to provide this working capital.
The City is vulnerable to legislative actions at the State and Federal level. The State eliminated RACA aid with the
2001 legislative session. Levy limits have also been implemented for municipalities in past legislative sessions. An
adequate fund balance will provide a temporary buffer against those aid adjustments and levy limits
Expenditures not anticipated at the time the anoual budget was adopted may need immediate Council action. These
would include capital outlay replacement, lawsuits and other items. An adequate fund balance will provide the
fmancing needed for such expenditures.
A strong fund balance will assist the City in maintaining or improving its bond rating.
A sunnnary of the 200 I operations is as follows:
Budget
Actual
Variance -
Favorable
(Unfavorable)
Revenue $ 1,654,582 $ 1,790,729 $ 136,377
Expenditures 1.532.352 1.974.028 (441.626)
Excess (deficiency) of revenue over expenditures 122.000 (\ 83.299) (305.299)
Other financing sources (uses)
Operating transfers in 177 ,225 177,225
Operating transfers out (\ 22.000) (122.000)
Excess (deficiency) of revenue and other fmancing sources
over expenditures and other fmancing uses $ (\28,074) $ (]28 074)
Fund Balance, January 1 841.154
Fund Balance, December 31 $ 713 080
o The majority of the favorable revenue variance resulted from licenses and permits in excess of budget by $83,438.
o Interest income was $55,908 under budget. Even with a 5 percent rate of return the budget would be too high. Interest
rates were around 3 percent to 5 percent at the beginning of the year and 1.5 percent to 3 percent at the end of the year.
The City needs to consider its current cash balance when setting the budget for interest.
o The majority of the unfavorable expenditure variance resulted from capital outlay in excess of budget by $290,223. A
portion of this variance was funded with a $109,191 transfer from the Park fund.
o The City does not budget for the Fire aid revenue and subsequent payment to the relief association. The payment to the
Reliefwas $100,393 and accounted for over 25 percent of the expenditure variance. We recommend the Fire aid and
payment be rellected in the budget.
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City of Centerville
March 29, 2002
Page Five
A more detailed comparison of general fund revenue with the prior year is as follows:
Percent Percent Increase
of of (Decrease)
Revenue Source 2001 Total 2000 Total front 2000
Property taxes $ 1,225,2% 65.92% $ 986,446 61.37% $ 238,850
Licenses and pennits 235,667 12.67 216,725 13.48 18,942
Intergovernmental 235,367 12.66 263,516 16.39 (28,149)
Charges for services 780 .04 500 .03 280
Fines and forfeits 32,269 1.74 28,162 1.75 4,107
Interest 20,787 1.12 48,357 3.01 (27,570 )
Other 40,563 2.18 42,743 2.66 730
Transrers in 68.034 ---1iiQ 21.000 ....lJ.! 47.034
Total revenue and transfers $ 1 858 763 100 00% S I 607449 100 00% S 254 224
The 200 1 revenue is graphically presented as follows:
2001 Revenue
Property taxes
65.92%
Other
2.18%
Interest
1.12%
Fines
and forfeits
1.74%
Transfers in
3.66%
Charges
for services
0.04%
Intergovernmental
12.66%
Licenses
and permits
12.67%
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Cily of Centerville
March 29, 2002
Page Six
A more detailed comparison of expenditures with the prior year is as follows:
Percent Percent Increase
of of (Decrease)
Prol!IlUllS 2001 Total 2000 Total from 2000
General government $ 440,480 21.01% $ 446,180 24.54% $ (5,700)
Public safely 648,345 30.94 520,424 28.63 127,921
Public works 196,832 9.39 149,930 8.25 46,902
Parks 88,734 4.23 99,317 5.46 (10,583 )
Other 46,686 2.23 4,321 .24 42,365
Capital outlay 552,951 26.38 475,212 26.14 77,739
Transfers out 122.000 5.82 122.507 6.74 (507)
Total expenditures and transfers $ 2.096 028 JJl!!m"1o $ 1 817891 .M!Q.l!2% $ 278 137
The 2001 expenditures are graphically presented as follows:
2001 Expenditures
General government
21.01%
Transfers out
5.82%
Public safety
30.94%
Capital outlay
26.38%
Other Parks
2.23% 4.23%
Public works
9.39"10
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City of Centerville
March 29, 2002
Page Seven
Special Revenue Funds
These funds are used to account for revenues derived from specific revenue sources that are restricted to expenditures for
specific purposes.
The fund balances (deficits) of each at year end for 2001 and 2000 are as follows:
Cable TV
Recycling
City Celebration
Gambling Donation
$
Increase
2001 2000 (Decrease )
26,286 $ 20,496 $ 5,790
(10,628) (16,459) 5,831
(34,962 ) (19,850) (15,112)
25.230 2.678 22.552
5.926 $ !I3 135) $ ]906]
Fund
Total
$
We recommended that the Recycling and City Celebration fund deficits be eliminated with transfers. The proposed entries
were provided to the City in January 2002 but the Council delayed action due to further research needed by City staff.
Debt Service Funds
A comparison of the assets of each fund and the remaining bonds outstanding at year end are as follows:
Cash and
Investment Tota] Bonds
Fund Balance Assets Outstanding Maturitv
Flood Plains Reduction $ 25,082 $ 31,303 $ 35,100 2002
1979 Improvements 1,192 1,341
1987 Improvements 30,685 37,106 100,000 2003
1993 Acorn Creek Improvements (38,296 ) (25,892 )
Municipal Bui]ding (90,361) (31,326) 112,732 2003
Clearwater Meadows 143,349 148,848 94,900 2002
Elementary School Water Extension 261,557 312,875 310,000 2008
Parkview Deve]opment 463,165 480,589 510,000 2009
G.O. Improvement Bonds of 2000 432,606 698,456 650,000 2011
G.O. Improvement Bonds of 2001 41.268 41.387 990.000 2013
Total $ 1.270247 L-l694.687 $ 2802.732
The 1987 Improvements bond issue is to be paid with special assessments according to the bond resolution. Through
research, the original assessment amount did not appear to be sufficient to pay all principal and interest. The City began
levying in 1997 for this bond and for the Municipal Building capital lease. The City will continue to transfer the amount
levied from the General to the 1987 Improvements and the Municipal Building funds.
The City made a final payment of project costs in the 1993 Acorn Creek Improvements fund. We recommended that this
fund along with the 1979 Improvements be closed with transfers in our prior management letter. These entries were also
provided to the City in January 2002 and delayed pending further research on some capital projects fund transfers.
During the audit we noted several debt transactions that were miscoded and duplicate payments. The duplicate payment was
a result of receiving two invoices for the same payment, but internal records should have caught the double billing. The City
has to establish a master list of all bond issues outstanding, the amounts due and the payment dates. Use of this list would
prevent prepayment and miscoding.
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City of Centerville
March 29, 2002
Page Eight
Capital Projects Funds
The following funds were established to account for the resources used for the acquisition or construction of major capital
facilities. As projects are completed, any remaining funds should be transferred to their funding source. The following funds
along with their fund balance or deficit are included in this group:
Increase
2001 2000 (Decrease )
625 $ 107,013 $ (106,388)
5,853 5,704 149
139,520 136,544 2,976
(352 ) (352)
188,826 171,360 17,466
(11,152 ) (10,786) (366 )
(45,898 ) (45,898 )
(2,550) (160) (2,390 )
(6,233) (6,503) 270
43,811 24,481 (8,761)
25,121 52,572 640
10,579 10,311 268
(8,467 ) (4,900) (3,567)
(40,553 ) (36,888 ) (3,665)
1,943 2,322 (379)
(3,599 ) (2,985 ) (614)
(90,186) (88,857 ) (1,329)
(6,029) (6,029)
(159,422 ) (151,619) (7,803)
64,702 125,549 (60,847)
(8,560) (3,019) (5,541)
413,548 (1,328) 414,876
(1,018) (1,018)
(1.521 ) 2.985 (4.506)
508.988 $ 279517 $ 229471
Fund
Park
Fire
TIF Projects
Pedestrian Trail ways
Storm Water
Eagle Pass Addition
Lakeland Hills
TIF District 1-4
TIF District 1-5
Parkview Development
Woods of Clearwater Creek
Willow Glen Development
21 sf Avenue Improvements
Center Villa
BuecWer Estates
Deer Pass
Royal Industrial Park
Public Works Building
Lift Station #2 Renovation
Hunters Crossing
Downtown Revitalization
Pheasant Marsh
The Shores
Economic Development Commission
$
Total
$
Many of the capital projects funds have a deficit at the end of the year. We have reconunended that each fund be researched
to deterroine if the deficits are permanent and to make transfers to close each completed project out. We also provided the
City entries in January to close several of the funds and a list of funds that have had minimal activity but needed filfther
research. The transfers were delayed pending research on what oversizing was completed for some of the projects. This
research was not completed by the time we were completing audit fieldwork. The City needs to have a better understanding
of the financing of these projects when the project is initiated. There also needs to be timely close out of completed projects.
Several of these projects have been on the financial statements for many years past their completion. There doesn't appear
to be good process for organizing project data. The City should have centralized filing for projects from start to completion
and the files should contain all the necessary fmancing information. This would eliminate the need for urmecessary research
several years after the fmancing was discussed. We reconunend that transfers and filing be completed in 2002.
City of Centerville
March 29, 2002
Page Nine
Enterprise Funds
Water Fund
The results of the operations and cash position of the Water fund for the past three years are as follows:
Percent Percent Percent
2001 of Total 2000 of Total 1999 of Total
Charges for services $ 184,481 100.0% $ 146,321 100.0% $ 119,627 100.0%
Operating expenses 154.722 83.9 85.511 58.4 94.208 78.8
Operating income 29,759 16.1 60,810 41.6 25,419 21.2
Nonoperating income 165.916 89.9 129.134 ~ 223 .681 187.0
Net income before transfer $ 195.675 ~% $ 189 944 129.9% $ 249 ] 00 2082%
Cash balance, December 31 $ 1.264 755 $ 1.093 ]45 $ 902.433
Bonds payable $ 267 000 $ 294 OQQ $ 324.000
The hook-up fees generate revenue for expansion of the system. These fees contributed to the majority of the large
cash balance. The rates currently appear adequate and are at a level sufficient to provide for the operation of the
system, but the City should evaluate them annually.
Sewer Fund
The results of operations and cash position of the Sewer fund for the past three years are as follows:
Percent Percent Percent
2001 of Total 2000 of Total 1999 of Total
Charges for services $ 202,121 100.0 % $ 181,415 100.0% $ 148,870 100.0%
Operating expenses 188.248 ----2li 214.089 118.0 240.347 161.5
Operating income 13,873 6.9 (32,674 ) (18.0) (91,477) (61.5)
Nonoperating income 187.036 ~ 215.656 118.9 348.897 234.4
Net income $ 200.909 ~% $ 182 982 100.9 % ~7 420 172.9 %
Cash balance, December 31 $ 1818.376 $ 1.669.7]2 $ I 473 267
Bonds payable $ 333 000 $ 366 000 $ 396 000
The Sewer cash also is very high compared with operating expenses but large hook-up fees have also been a major
factor in the increase. The operations before hook-up fees have been at a loss for several years until 2001.
It is important that the City review rates to ensure that the revenue is high enough to cover operating expenses. As
mentioned in the Water fund analysis, the hook-up fees should be used for the expansion of the system.
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City of Centerville
March 29, 2002
Page Ten
Other Items
Local Tax on Gambling Organizations
The City has an ordinance that requires a local tax on lawful gaming operations. There seems to be some confusion on what
the gambling organizations owe and why they owe. The City should have a clear understanding of what they are entitled to
and have a system to check the accuracy of what they are provided. This comment was initiated by the fact that the City had
several payments received in January 2002 that were not identified on the receipt and when discussed it still was not clear
what each payment was for.
Investing Funds
At December 31, 2001, the City had $3,328,039 in a checking account earning .75 percent. The lowest balance was
approximately $950,000 in February 2001. The average appeared to be approximately $2,000,000. The City should be
monitoring this balance and invest it appropriately.
Filing Information
We mentioned deficiency in capital projects filing earlier in the letter. We also noted that a thorough process of filing
invoices is lacking. We observed several occasions where a significant time was spent in looking for an invoice. We
recommend that the City consider its current filing system and improve the organization.
Claim Approval
The City's consent agenda indicates the Council is approving disbursements when it is really approving claims. It is
important that the consent agenda accurately reflect that the City is preapproving rather than subsequently approving
expenditures. Statutes don't allow for subsequent approval unless the appropriate resolution delegating approval authority to
staff has been passed and that resolution has not been done.
Invoice Approval Process
According to City staff, several commissions have been allowed to initiate transactions outside the typical approval process.
Norma1lya commission could make recommendations that a Council would approve and then staff would act upon.
The current structure takes away from some checks and balances that should exist with administrative approval. We
recommend that any committee or commission only be allowed to recommend action and never initiate transactions.
TIF Revenue Note
The City has a TIP revenue note with Northern Forest Products. The amortization of the note was amended in 2000. The
City paid on the note based on an old amortization. This resulted in what appeared to be a $4,000 to 5,000 overpayment. The
amount paid was also in excess of the TIP received in total of the December 2000 and June 2001 settlement. The City has no
obligation to pay more than what is received. The City has to be aware of the TIP agreements that are in place and the
amount of their obligation. The City should also request reimbursement for the overpayment.
Utility Accouut Set-up
Water accounts are not set up until the occupancy permits are issued. This leaves a gap between when they are insta1led and
when they are set up on the billing. We recommend that when the plumbing permit is issued that the account be set up on the
system. The permit form can be modified to include a1l the pertinent info that would be used by the utility billing clerk. This
would include the serial number on both the meter and the remote and the current reading on the meter if it isn't zero. The
billing information could be changed when the new resident applies for homestead status or at the time the occupancy permit
is issued.
City of Centerville
March 29, 2002
Page Eleven
Agency Funds
The City does not maintain a detailed reconciliation of its escrow accounts. This needs completion to ensure the City bills the
account for all appropriate charges obtained from the finance system. We recommend that all escrow accounts be reconciled
on a monthly basis to the finance system.
Building Fee Reportiug Requirement
The 2001 Legislature provided for law MS 16B.685 which requires all municipalities to file an annual construction and
development-related fee report to the Department of Administration. The first report will be due April 1, 2003 and will cover
the year ended December 31, 2002. The content of the report will be as follows:
L The number and valuation of units for which fees were paid.
2. The amount of building permit fees, plan review fees, administrative fees, engineering fees, infrastructure fees and other
construction and development related fees.
3. The expenses associated with the municipal activities for which fees were collected,
The first two items have always been available while the third may require additional effort to report the most accurate
information. Most cities have not allocated indirect costs to the Building Department. Some consideration of all the costs
directly and indirectly related to providing Building Department services will help the City report the most accurate
information. It doesn't appear that there is a consequence to reporting profitable operations but this information could be used
for further lobbying efforts and legislation aimed at restricting the amount of the fees. If needed, we are prepared to provide
assistance in completing the form.
Governmental Accounting Standards Board (GASB) Statement No. 34, Basic Financial Statements - and
Management's Discussion and Analysis - for State and Local Govermnents
GASB Statement No. 34 is the result of an almost decade-long effort by GASB to reexamine the fmancial reporting model for
state and local governments. The most notable change is the presentation of a set of highly aggregated, "full accrual"
financial statements. At the same'time, however, the Statement retains many familiar features of current governmental
financial reporting. in particular fund-based financial statements.
State and local governmental financial statement preparers and auditors will need to comprehend and implement a vast
number of changes in accounting and financial reporting. They will have to explain those changes to persons who are
unfamiliar with the particulars of accounting, much less the unique area of state and local governmental accounting.
The following are some specific areas that need to be addressed with the implementation of this new statement:
Timeline
GASB Statement No. 34 is effective in three phases based on the total annual revenues of the primary government's
governmental and proprietary funds, although earlier application is encouraged. For this purpose, revenues include all
revenues except for other financing sources and certain extraordinary items. The total annual revenues of the City for 1999
were $3,210,443. Based on this calculation, the City is considered to be phase 3. Therefore, the City is required to
implement GASB Statement No. 34 for the calendar year ending 2004.
Management's Discussion and Analysis (MD&A)
MD&A gives an objective and easily readable analysis of a government's financial activities based on currently known facts,
decisions, or conditions. It presents short- and long-term analyses of the government's activities, compares current-year
results with those of the prior year, and discusses the positive and negative aspects of that comparison.
City of Centerville
March 29, 2002
Page Twelve
Government-wide Financial Statements
The government-wide tinancial statements are (I) a statement of net assets and (2) a statement of activities. The statement of
net assets presents the government's tinancial position at a point in time (like a balance sheet does); the statement of activities
presents its activities during a period (like an operating statement does). These statements present highly aggregated
information for the overall government; they do not display individual funds or fund types. They also present financial
information in separate rows and columns for the (1) primary government's aggregate governmental activities, (2) primary
government's aggregate business-type activities, (3) total primary government, and (4) discretely presented component units.
Capital Assets
Capital assets are tangible and intangible assets that are used in operations tbat have initial useful lives longer than one year.
They include land and improvements, easements, buildings and improvements, equipment, and works of art and historical
treasures. Capital assets also include infrastructure assets - normally stationary capital assets that can be preserved for
significantly greater number of years than most capital assets. Infrastructure assets include roads, bridges and tunnels; water,
sewer and drainage systems; dams; lighting systems; and buildings that are an ancillary part of a network of infrastructure
assets. Capital assets are reported in the statement of net assets at historical cost (or estimated fair value, if donated) and net
of accumulated depreciation. They are depreciated in the statement of activities over their estimated useful lives.
Infrastructnre Assets
GASH Statement No. 34 applies prospectively to all general infrastructure assets beginning at the effective dates of the
Statement (or earlier, if the statement is implemented earlier). Governments are also encouraged to apply the Statement
retroactively to all existing major general infrastructure assets at that time. However. phase 1,2 governments need not
retroactively report those assets until calendar year 2006, 2007 - four years after their required implementation of Statement
No. 34. Phase 3 governments are encouraged but not required to report major general infrastructure assets retroactively.
If there are inadequate records of the actual historical cost of existing general infrastructure assets, governments can estimate
historical cost. They also may limit retroactive application to only those major general infrastructure assets that were
acquired or significantly reconstructed, or that received significant improvements, in fiscal years ending after June 30,1980.
The above gives you some general information on GASH Statement No. 34 implementation. We intend to educate and work
with all of our clients in developing a plan to implement this new statement. As a result of implementing this statement, there
will no doubt be additional fees for our services. These expected increases will most likely result from additional time spent
in the areas of (I) training, (2) account structure modifications to provide information necessary to prepare financial
statements, (3) accounting for fixed assets, infrastructure assets and related depreciation, and (4) financial statement
preparation. The more that the City staff can do in the areas of fixed asset accounting and proper account structure will help
in reducing these costs. We will help you as much as possible to accomplish this.
* * * *
This report is intended solely for the information and use of management and Council.
Our audit would not necessarily disclose all weaknesses in the system because it was based on selected tests of the accounting
records and related data. The comments and recommendations in the report are purely constructive in nature, and should be read
in this context.
If you have any questions or wish to discuss any of the items contained in this letter, please feel free to contact us at your
convenience. We wish to thank you for the continued opportunity to be of service and for the courtesy and cooperation extended
to us by your staff.
March 29, 2002
Minneapolis, Minnesota
~,,[;.1 <t'?tf~/LL~
ABDO, EICK & MEYERS, LLP
Certified Public Accountants
5/15/2002 6:49AM
ontry ! Status __
AJE 1 Posted
CITY OF CoNToRVILLE, MINNESOTA
Journal Entries Report : Adjusting Entries
December 31, 2001
Page: 1
Prepared by: SM
Reviewed by:
Account/cod~ Description _____
101-31000 General Property Taxes
101-31000 General Property TaKes
101-31000 General Property Taxes
101-10100 Cash
313-36100 SPECIAL ASSESSMENTS
313-10100 Cash
304-36100 Special Assessments
304-10100 Cash
303-36100 SpecIal Assessments
303-10100 Cash
325-36100 Special Assessments
325-10100 Cash
314-36100 Special Assessments
314-10100 Cash
601-36100 Special Assessments
601-36100 Special Assessments
601-10100 Cash
601-36100 Special Assessments
601-10100 Cash
436-36100 SPECIAL ASSESSMENTS
436-10100 Cash
317-31050 tax increments
317-10100 Cash
602-36100 Special Assessments
602-10100 Cash
To reverse Anoka Tax Settlement posted as
debit to cash sib receivable
Debi t Credi t
441. 49
13,627.01
6,598.51
14,847.63
168.11
5,941.18
245.13
913.13
9,010.83
53.65
11,013.13
2,287.47
160.18
53.65
30,667.03
14,847.63
168.27
5, 941.28
245.13
913.23
9,064.48
11,013.23
2,287.47
160.28
53.65
CITY OF CENTERVILLE, MINNESOTA Page: 2
Journal Entries Report : AdjustIng Entries Prepared by: SM
5/15/2002 6:49AM December 31, 2001 Reviewed by:
Entry I Status Account/Code Description Debit Credit
-'-- -~_.- _._-'~
AJE 2 Posted 101-41400-121 PERA 288.03
101-41400-122 fICA 417 .04
101-41400-194 Deferred Income 243.20
101-42400-100 Wages and Salaries (GENERAL) 2,507.34
101-42400-121 PERA 138.65
101-42400-122 FICA 194.50
101-42400-194 Deferred Income 35.19
101-43000-100 Wages and Salaries (GENERAL) 5,177.80
101-43000-121 PERA 286.33
101-43000-122 FICA 402.83
101-43000-194 Deferred Income 87.65
101-43140-121 PERA 1. 56
101-43140-122 fICA 2.22
101-43140-194 Deferred Income 0.86
101-43140-220 Repair/Maint Supply 28.14
101-45202-100 Wages and Salaries (GENERAL) 45.14
101-45202-121 PERA 2.50
101-45202-122 FICA 3.52
101-45202-194 Deferred Income 0.86
415-43150-100 Wages and Salaries (GENERAL) 54.16
415-43150-121 PERA 3.00
415-43150-122 FICA 4.22
415-43150-194 Deferred Income 0.86
601-49400-100 Wages and Salaries IGENERAL) 699.66
601-49400-121 PERA 38.71
601-49400-122 FICA 54.08
601-49400-194 Deferred Income 7.26
602-49450-100 Wages and Salaries (GENERAL) 744.72
602-49450-121 PERA 41.16
602-49450-122 FICA 57.56
602-49450-194 Deferred Income 8.12
10HOI00 Cash 9,256.91
101-21701 Federal WIthholding 1,485.09
101-21702 State Withholding 618.99
101-21703 FICA Tax WithholdIng 2,231.50
101-21704 PERA 1,378.36
10HI705 Other Retirement 367.76
101-21706 Hospitalization/Medical Ins 300.10
101-21707 Union Dues 13.25
101-21710 Other Deductions 755.19
415-10100 Cash 37.21
415-21701 Federal Withholding 5.78
415-21702 state Withholding 1.26
415-11703 FICA Tax Withholding 8.44
415-11704 PERA 5.76
415-21705 Other Retirement 0.86
4i5-11707 Union Dues 0.26
415-21706 Hospitalization/Medical Ins 0.97
415-21710 Other Deductions 0.70
60H0100 Cash 505.82
601-21701 Federai WithhOlding 38.42
601-21702 state Withholding 16.69
601-11703 FICA Tax Withholding 108.16
601-11704 PEM 74.41
601-21705 Other Retirement 7.16
601-11706 Hospitalization/Medical Ins 36.20
601-21707 Union Dues 2.65
601-21710 Other Deductions 10.10
601-10100 Cash 536.01
5/15/2002 6:49AM
CITY OF CENTERVILLE, MINNESOTA
Journal Entries Report : Adjusting Entries
December 31, 2001
Page: 3
Prepared by: SM
Reviewed by:
Entry t Status
AJE
3 Posted
AJE 4 Posted
AJE 5 Pos ted
AJE 6 Posted
AJE 7 Posted
Account/Code
602-21701
602-21102
602-21703
60H1704
602-21705
602-21106
602-21707
602-21110
101-41110-100
10i-41110-122
101-41400-100
D€scription _~__~ ~ebi~_I_cred~__
Federal Withholding 43.21
State Withholding 18.51 I
FICA Tax Withholding 115.12 I
PERA 79.14
Other Retirement 8.12
Hospitalization/Medical Ins 36.70
Union Dues 2.84
Other Deductions II. 91
Wages and Salaries (GENERAL)
FICA
Wages and Salaries (GENERAl)
To reverse Payroll for March 2002 posted in
March 2001
614-49840-100
614-49840-122
614-10100
614-21103
101-43000-100
101-43000-121
iOI-43000-122
101-10100
101-21703
101-21704
Wages and Salaries (GENERAL)
FlCA
Cash
FICA Tax Withholding
Wages and Salaries (GENERAL)
PERA
FICA
Cash
FICA Tax Withholding
PERA
48.25
8.00
111.24
19.52
13.55
To reverse batches that should have been
posted to 2002 that was 2001
101-36210
101-10450
Interest Earnings
Interest Receivable on Invest
34,0%.66
To record Interest receivable
10H0100
101-36200
Cash
Miscellaneous Revenues
8,845.23
To void 2000 o/s checks
10HOI00
101-36220
Cash
Miscellaneous
459.13
To record unreconciled cash amount
421-10111
427-10100
Fair Value Adjustments
Cash
30.81
Reverse FMV adjustment
1,250.00
95.64
5,208.25
52.25
4.00
121.50
7.05
9.16
34,096.66
8,845.23
459.13
30.81
5/15/2002 6:Q9AM
CITY OF CENTERVILLE, MINNESOTA
Journal Entries Report : AdjustIng Entries
December 31, 2001
Page: 4
Prepared by: SM
Reviewed by:
~ntry -' Status
AJE B Posted
AJE 9 Posted
AJE 10 Posted
1-
Account/Code
Description
------------
Fair Value Adjustments
Interest Earnings
101-101l!
101-36210
To record 2001 market value adjustment
101-43000-100 Wages and Salaries (GENERAL}
101-43140-220 Repair/Maint Supply
to reclass wage exp
101-42400-130 Employer Paid Ins (GENERAL}
10i -21706 Hospitalization/Medical Ins
to reclass insurance exp
Debit Credi t
3,323.60
3,323.60
875.52
875.52
7,386.4Q
7,386.44
..
5/15/2002 6:49AM
CITY OF CENTERVILLE, MINNESOTA
Journal Entries Report : Adjusting Entries
December 31, 2001
Page: 5
Prepared by: SM
Reviewed by:
Entry JI. stat~__ ~count/Code _ Description~~~~~_ _~~_ ~edl~ ~
AJE 11 Posted 101-11600 Accrued Wages L SalarIes payab 7,489.32
415-21600 Accrued Wages & Salaries payab 120.02
601-11600 Accrued Wages & Salaries Payab 406.46
602-11600 Accrued Wages & Salaries Payab 331.26
101-11600 Accrued Wages & Salaries payab
415-21600 Accrued Wages & Salaries Payab
601-11600 Accrued Wages & Salaries Payab
602-11600 Accrued Wages & Salaries payab
101-10100 Accounts Payable
101-21701 Federai Withholding
101-11702 State Witbbolding
101-21703 PICA Tax Withholding
101-21709 Medicare
415-21701 Pederal Withholding
601-21701 Federal withbolding
601-21702 State Withholding
601-21703 FICA Tax Witbholding
602-21701 Pederal Withholding
602-21701 State Withbolding
602-21703 FICA Tax Withholding
614-21701 Pederal Withholding
614-11701 State Withholding
614-11703 FICA Tax Withholding
415-11701 State Withholding
415-21703 PICA Tax Withholding
101-11704 PERA
101-21705 Other Retirement
101-21706 Hospitalization/Medical Ins
101-21707 Union Dues
101-21710 Other Deductions
415-21104 PERA
415-11706 HospitalIzation/Medical Ins
415-21701 Union Dues
415-11710 Other Deductions
601-11704 PERA
601-11106 Hospitalization/Medical Ins
601-21701 Union Dues
601-21710 Other Deductions
601-11105 Other RetIrement
602-21104 PERA
602-21705 Other Retirement
601-21706 Hospitalization/Medical Ins
601-11707 Union Dues
602-21710 Other Deductions
101-41400-121 PERA
101-41400-122 PICA
101-41400-130 Employer Paid Ins (GENERAL)
101-41400-194 Deferred Income
101-41400-111 PERA
101-41400-122 PICA
101-41400-130 Employer Paid Ins (GENERAL)
101-42400-194 Deferred Income
101-43000-121 PERA
101-43000-111 PICA
101-43000-130 Employer Paid Ins (GENERALI
101-43000-194 Deferred Income
101-43140-111 PERA
101-43140-121 FICA
101-43140-130 Employer Paid Ins (GENERAL)
9,185.95
1,179.72
21.54
1,810.39
700.59
2,595.51
1,230.51
484.49
1,866.11
11.10
5.17
107.94
7.60
13.43
8.32
2.19
0.59
1.86
1,606.87
2,236.96
97.31
482.06
119.26
1,204.18
140.98
1,460.52
66.73
496.70
293.58
433.55
812.00
128.00
101.91
150.51
406.00
39.51
101.12
149.35
271.86
52.25
45.34
66.97
88.54
11,363.13
175.55
610.16
509.38
3,304.93
1,950.11
12,767.56
4,688.85
614.56
8,094.48
179.13
1,316.19
)
5/15/2002 6:49AM
CITY OF CENTERVILLE, MINNESOTA
Journal Entries Report : Adjusting Entries
December 31, 2001
Page: 6
Prepared by: SM
Reviewed by:
Entry I Status Account/Code Description Debit Credit
----
101-43140-194 Deferred Income 26.72
101-45200-111 PERA 15.85
101-45200-122 FICA 23.41
101-45200-130 Employer Paid Ins (GENERAL) 80.70
101-45201-121 PERA 2.64
101-45201-122 FICA 3.90
101-45201-130 Employer Paid Ins (GENERAL) 13.45
101-45202-121 PERA 28.19
101-45202-122 FICA 41.57
101-45202-130 Employer Paid Ins (GENERAL I 161. 02
101-45202-194 Deferred Income 1.35
415-43150-121 PERA 9.07
415-43150-122 FICA 13.43
415-43150-130 Employer Paid Ins (GENERAL I 18.88
415-43150-194 Deferred Income 5.41
601-49400-121 PERA 32.13
601-49400-122 FICA 47.47
601-49400-130 Employer Paid Ins (GENERAL) 171.88
601-49400-194 Deferred Income 1. 35
602-49450-121 PERA 26.40
602-49450-122 FICA 38.97
602-49450-130 Employer Paid Ins (GENERAL) 133.97
602-49450-194 Deferred Income 1. 35
101-41400-130 Employer Paid Ins (GENERAL) 137.37
601-10100 Cash 9,687.98
101-10100 Cash 16,932.77
415-10100 Cash 46.79
602-10100 Cash 6,973.79
614-10100 Cash 224.21
to adj p/r accrual
.
,
511512002 6:49AM
CITY OF CENTERVILLE, MINNESOTA
Journal Entries Report : Adjusting Entries
December 31, 2001
Page: B
Prepared by: SM
Reviewed by:
Entry t_ Status__ Account/Code _ Description ___ ~b~~ ~dit
AJE 13 Posted 101-10500 CURRENT TAXES RECEIVABLE 30,403.68
101-13200 Due From Other Governments 15,110.98
101-31000 General Property Taxes
311-10500 CURRENT TAXES RECEIV~BLE
311-31050 tax increments
303-12100 CURRENT SPECIAL ASSESSMENTS
303-36100 Special Assessments
304-12100 CURRENT SPECI~L ~SSESSMENTS
304-36100 Special Assessments
324-12100 CURRENT SPECIAL ASSESSMENTS
324-36100 Special Assessments
325-12100 CURRENT SPECIALS RECEIVABLE
325-36100 Special Assessments
336-12100 CURRENT SPECIAL ASSESSMENTS
336-36100 speciai assessments
601-12100 CURRENT SPECIAL ~SSESSMENTS
601-36100 Special Assessments
602-12100 CURRENT SPECIAL ASSESSMENTS
602-36100 Special Assessments
RECORD JANUARY SETTLEMENT AS RECEIVABLE
AJE 14 Posted
101-42100-300
101-20200
101-41400-43]
101-41400-300
101-42400-550
101-43000-550
101-15500
101-20200
315-15500
315-20200
315-41000-600
601-15500
601-20200
601-49400-300
602-15500
602-20200
602-43200-300
602-15500
602-20200
602-43200-300
Professional Srvs
Accounts Payable
Dues and Subscriptions
Professional Srvs
Motor Vehicles
Motor Vehicles
Prepaid Expenses
Accounts Payable
Prepaid EKpenses
Accounts Payable
Debt Srv Principal (GENERAL)
Prepaid Expenses
Accounts Payable
Professional Srvs
Prepaid Items
Accounts Payable
Professional Srvs
Prepaid Items
Accounts Payable
Professional Srvs
To record 2001 AlP and reelass AlP as
Prepaids
45,514.66
160.28
160.28
5,941.28
5,941.28
168.21
168.21
923.23
923.23
245.13
245.13
2,287.47
2,287.47
9,064.48
9,064.48
11,066.88
11,066.88
982.00
982.00
40.00
360.00
29.00
116.00
272.50
272.50
59,034.81
59,034.81
118,069.62
285.00
285.00
570.00
285.00
285.00
510.0C
8,872.40
8,872 .40
17,744.80
-'
CITY OF CENTERVILLE, MINNESOTA Page: 9
Journal Entries Report : Adjusting Entries Prepared by: SM
5/15/2002 6:49AM December 31, 2001 Reviewed by:
Entry i Status Account/Code Description Debit Credit
AJE 15 Pos ted 101-41400-100 Wages and Salaries (GENERAL} 972.21
101-21600 Accrued Wages & Salaries payab 972.21
415-43150-100 Wages and Salaries (GENERAL} 37.40
415-21600 Accrued Wages & Salaries Payab 37.40
601-49400-100 Wages and Salaries (GENERAL} 54.39
601-21600 Accrued Wages & Salaries payab 54.39
602-49450-100 Wages and Salaries (GENERAL} 23.80
602-21600 Accrued Wages & Sal~ries payab 23.80
617-45350-100 Wages and Salaries (GENERAL) 188.18
617-21600 Accrued Wages & Salaries Payab 188.18
to record sal pay for 12/31/01
AJE 16 Posted 303-47000-600 Debt Srv Principal (GENERAL) 33,750.00
303-47000-300 Professional Srvs 33,750.00
to correct 2/6/02 je
AJE 17 Posted 601-43220-699 Amortization exp 296.77
601-17000 BOND DISCOUNT 296.77
602-43200-699 Amortization exp 362.72
602-17000 BOND DISCOUNT 362.72
to record bond discount amortization
AJE 18 Posted 601-11500 Accounts Receivable 15,735.89
602-11500 Accounts Receivable 6,321. 59
415-11500 Accounts Receivable 94.82
601-37100 Water Sales 15,735.89
602-37200 Sewer Sales 6,321. 59
415-32350 STORM WATER DRAINAGE FUND 94.82
to record 2001 air
AJE 19 Posted 601-16500 Fixed Asset-Canst in Progress 11,752.87
601-16500 Fixed Asset-Canst in Progress 221,310.78
601-26100 Contributions From City 233,063.65
602-16400 Fixed Asset-Equip/Machinery 7,803.66
602-16500 Fixed Asset-Const in Progress 14,691.09
602-16500 Fixed Asset-Const in Progress 293,365.45
602-26100 Contributions From City 315,860.20
to reclass f/a
AJE 20 Posted 601-16410 Fixed Asset-Equip Depreciation 30,420.66
601-43220-420 Depreciation/Depreciation 30,420.66
602-16410 Fixed Asset-Equip Depreciation 28,018.91
602-43200-420 Depreciation 28,018.91
to record 2001 depreciation exp
.
CITY OF CENTERVILLE, MINNESOTA Page: 10
Journal Entries Report : Adjusting Entries Prepared by: SM
5/15/2002 6:49AM December 31, 2001 Reviewed by:
Entry t Status Account/Code Description Debit I Credit
n
AJE 21 Posted 101-10700 Taxes Receivable-Delinquent 9,882.42
10H0800 Allow for Uncollected Taxes 9,882.42
to adjust delinquent taxes
AJE 22 Posted 303-12200 Special Assess Rec-Delinquent 474.66
303-12300 Special Assess Rec-peferred 22,341. 70
303-22200 Deferred Revenues 22,816.36
304-12200 Special Assess Rec-Delinquent 211.96
304-12300 Special Assess Rec-Deferred 4,735.53
]24-12200 Special Assess Rec-Delinquent 2,859.54
324-12300 Special Assess Rec-Deferred 12,029.33
324-22200 Deferred Revenues 19,412.44
319-12300 Special Assess Rec-Deferred 5,376.04
319-22200 Deferred Revenues 5,376.04
325-12300 Special Assess Rec-Deferred 7,806.88
325-22200 Deferred Revenues 7,806.88
336-12200 SPECIAl ASSESSMENTS - DELINQUE 24.44
336-12300 Special Assess Rec-Deferred 333,219.84
336-22200 Deferred Revenues 333,195.40
601-12200 Special Assess Rec-Delinquent 7,551.71
601-12300 Special Assess Rec-Deferred 11,968.68
601-22200 Deferred Revenues 19,520.39
602-12200 Special Assess Rec-Delinquent 9,619.84
602-12300 Special Assess Rec-Deferred 17,520.48
602-22200 Deferred Revenues 27,200.32
304-22200 Deferred Revenues 4,523.57
324-22200 Deferred Revenues 4,523.51
TO RECORD ADJUSTMENT FOR ENDING DELINQUENT
AND DEFERRED SPECIAL ASSESSMENTS
AJE 23 Posted 101-36110 SPECIAL ASSESSMENTS - PREPAID 60.00
101-34107 Assessment Search Fees 60.00
TO RECLASS ASSESSMENT SEARCH TO CORRECT
ACCOUNT
AJE 24 Posted 601-49400-250 Merchandise Resale (GENERAL) 23,819.25
601-14200 Inventory of Stores for Resale 23,819.25
adjust meter inventory to actual
AJE 25 Posted 101-33405 FIRE RELIEF AID 80,393.00
101-36250 FIRE DIST REIMBURSEMENTS 80,393.00
to reclass fire aid to correct account
.
.
5/15/2002 6:49AM
CITY OF CENTERVILLE, MINNESOTA
Journal Entries Report : Adjusting Entries
December 31, 2001
Page: 11
Prepared by: SM
Reviewed by:
Entry i ~tatus_ Account/Code
AJE 26 Posted 101-10100
101-11500
302-10100
302-11500
601-10100
601-31100
Description
Cash
Accounts Receivable
Cash
Accounts Receivable
Cash
Water Sales
972 .21
Debit Credit
939.07
939.07
33.14
33.14
972.21
TO CORRECT FOR UNALLOCATED POSTINGS FROM
UTLITY
AJE 27 Posted 101-11500 Accounts Receivable 1,500.00
10l-l3200 Due From Other Governments 2,799.53
101-35000 Fines and Forfeits 4,299.53
614-36240 CABLE COMMISSION REIMBURSEMENT 7,200.00
614-11500 Accounts Receivable 7,200.00
622-34950 OTHER REVENUES 4,106.00
622-11500 accounts receivable 4,106.00
80l-l1500 Accounts receivable 800.00
801-36200 Miscellaneous Revenues 800.00
617-13200 Due From Other Governments 6,497.11
617-36270 REFUNDS/REIMBURSEMENTS 6,497.11
TO RECORD A/R
AJE 28 Posted
AJE 29 Posted
AJE 30 Posted
AJE 31 Posted
602-37250 Sewer Connect/Reconnect Fee 63,706.50
602-43200-440 MWCC Charges 63,706.50
101-32300 SITE MAINT FEE-SLDG PERMITS 10,312.90
101-42400-452 BLdg. Permit Site Main. Fees 10,312.90
101-42400-451 Bldg. Permit Surcharge Fees 5,666.85
101-32210 Building Permits 5,666.85
TO APPLY REMITTENCES OF WITHOLDINGS AGAINST
REVENUE (SURCHARGE, SAC AND SITE MAINTENCE)
602-43200-440 MWCC Charges 9,900.00
602-43200-300 Professional Srvs 9,900.00
To reclass SAC Charges
436-46000-300 Professional Srvs 4,927.70
436-20600 Contracts Payable 4,927.70
438-41950-300 Professional Srvs 15,290.98
438-20600 Contracts Payable 15,290.98
To record retainage on construction projects
326-10100 Cash 175.00
326-47000-620 Fiscal Agent's Fees 175. 00
60H0100 Cash 175.00
"01-49400-300 Professional Srvs 175.00
To reclass agent fees on w/s project
.
5/15/2002 6:49AM
CITY OF CENTERVILLE, MINNESOTA
Journal Entries Report : Adjusting Entries
December 31, 2001
Page: 12
Prepared by: SM
Reviewed by:
Entry f Status
AJE 32 Posted
AJE 33 Posted
Account/Code Description
-----~_._----
101-43000-240 Small Tools and Minor Equip
101-43000-550 Motor Vehicles
101-45202-404 Repairs/Maint Machinery/Equip
101-45202-550 Capital Outlay
to reclass bobcat & capital accounts
623-10100
623-41000-430
614-10100
614-49840-430
Cash
Miscellaneous
Cash
Miscellaneous
To reclass communications to cable
Debit
5,000.00
20,000.00
491.93
491. 93
I Credit
5,000.00
[
[ 20,000.00
[
[
491. 93
491.93
..
.,
5/15/2002 6:49AM
CITY OF CENTERVILLE, MINNESOTA
Journal Entries Report : Adjusting Entries
December 31, 2001
Page: 13
Prepared by: SM
Reviewed by:
Entry I Statu'----_ Account/Code _ Descriptio,,--_ ___
AJE 34 Posted 101-10450 Interest Receivable on Invest
101-36210 Interest Earnings
302-10450 Interest Receivable on Invest
302-36210 Interest earnings/Interest ear
303-10450 Interest Receivable on Invest
303- 36210 Interest income
304-10450 Interest Receivable on Invest
304-36210 Interest earnings/Interest ear
311-10450 Interest Receivable on Invest
311-36210 Interest earnings/lnterest ear
315-10450 Interest Receivable on Invest
315-36210 Interest earnings/Interest ear
311-10450 Interest Receivable on Invest
311-36210 Interest Earnings
319-10450 Interest Receivable on Invest
319-36210 interest income
324-10450 Interest Receivable on Invest
324-36210 Int earnings
325-10450 Interest Receivable on Invest
325- 3621 0 interest income
402-10450 Interest Receivable on Invest
402-36210 Interest earnings/Interest ear
403-10450 Interest Receivable on Invest
403-36210 Interest earnings/Interest ear
404-10450 Interest Receivable on Invest
404-36210 Interest earnings/Interest ear
407-10450 Interest Receivable on Invest
401-36210 Interest earnings/Interest ear
415-10450 Interest Receivable on Invest
415-36210 Interest earnings/Interest ear
422-10450 Interest Receivable on Invest
422-36210 interest income
424-10450 Interest Receivable on Invest
424-3"210 Interest Earnings
421-10450 Interest Receivabie on Invest
427-36210 Interest earnings
430-i0450 Interest Receivable on Invest
430-36210 Interest earnings
601-10450 Interest Receivable on Invest
601-36210 Interest earnings/Interest ear
602-10450 Interest Receivable on Invest
602-36210 Interest earnings/Interest ear
614-10450 Interest Receivable on Invest
614- 36210 Interest
620-10450 Interest Receivable on Invest
620-36210 interest income
801-10450 Interest Receivable on Invest
801-36210 Interest Earnings
To correct Accrued lnt tee reversal entry
done by city
Debi t Credit
2,630.11
33.14
462.46
510.54
ll9.63
1.29
81.61
844.81
815.12
739.81
35.63
13.40
918.08
2.10
210.24
56.11
324,84
26.91
ll.51
2,098.49
3, 301. 51
39.10
2.61
41. 10
2,630.11
33.14
462.46
510.54
]]9.63
7.29
81.61
844.81
815.12
139.81
35.63
13.40
918.08
2.10
210.24
56.11
324.84
26.91
11.51
2,098.49
3,301.51
39.10
2.61
41.10
,
. .
.
5/15/2002 6:49AM
CITY OF CENTERVILLE, MINNESOTA
Journal Entries Report : Adjusting Entries
December 31, 2001
Page: 14
Prepared by: SM
Reviewed by:
Entry I Status
-~,--
AJE 35 Posted
Account/Code
iOi-36210
10i-l0l00
302-36210
302-10iOO
303-10100
303-36210
317- iOl00
3i1-36210
319-iOl00
3i9-3"210
324-10100
324-36210
325-10iOO
325-%210
321-10100
321-3"210
336-10100
336-3"210
402-10100
402-3"210
403-10100
403-3"210
404-10100
404-%210
415-10100
115-%210
422-10100
422-36210
424-10100
424-36210
421-10100
421-36210
430-10100
430-36210
436-10100
436-36210
438-10100
438-36210
"01-10100
601-36210
602-10100
602-36210
603-10100
603- 3621 0
619-10100
619-36210
620-10100
620-36210
622-10100
622-36210
801-10100
801-36210
614-10100
614-36210
Description ~__I--'--pebit _ ~edit ,_I
Interest Earnings 11,340.21
Cash 71,340.21
Interest earnings/Interest ear 97.71
Cash 91.71
Cash 1,104.05
Interest income
Cash
Interest Earnings
Cash
interest income
Cash
lnt earnings
Cash
interest income
Cash
Interest on Investments
Cash
Interest Income
Cash
Interest earnings/Interest ear
Cash
Interest earnings/Interest ear
Cash
Interest earnings/Interest ear
Cash
Interest earnings/Interest ear
Cash
interest income
Cash
Interest Earnings
Cash
Interest earnings
Cash
Interest earnings
Cash
Interest Revenue
Cash
Interest Earnings
Cash
Interest earnings/Interest ear
Cash
Interest earnings/Interest ear
Cash
Interest earnings/Interest ear
Cash
Interest Earnings
Cash
interest income
Cash
Interest Earnings
Cash
Interest Earnings
Cash
Interest
To Allocate interest
70.02
6,060.58
14,173.12
8,132.18
535.55
6,182.49
2,925.61
170.26
3,485.41
5,130.66
130.70
1,561.54
307.55
64.11
3,260.44
1,558.77
34,507.04
51,305.17
416.65
1,649.01
3.01
290.69
69,723.79
39.10
1,104.05
10.02
6,060.58
14,773.12
8,132.78
535.55
6,182.49
2,925.61
170.26
3,485.41
5,130.66
730.70
1,561.54
307.55
64.11
3,260.44
7,558.77
3;,507.04
51,305.17
416.65
1,649.01
3.01
290.69
69,723.19
39.10
,.
..,
5/15/2002 6:49AM
CITY OF CENTERVILLE, MINNESOTA
Journal Entries Report : Adjusting Entries
December 31, 2001
Page: 15
Prepared by: SM
Reviewed by:
EntrLl Status ~ Account/Code _
AJE 36 Posted 101-10450
101-10100
303-10450
303-10100
319-10450
319-10100
324-10450
324-10100
325-10450
325-10100
321-10450
321-10100
336-10450
336-10100
40H0450
402-10100
403-10450
403-10100
404-10450
404-10100
415-10450
415-10100
422-10450
422-10100
424-10450
424-10100
436-10450
436-10100
438-10450
438-10100
601-10450
601-10100
602-10450
602-10100
801-10450
801-10100
Description Debit
------
Interest Receivable on Invest
Cash
Interest Receivable on Invest
Cash
Interest Receivable on Invest
Cash
Interest Receivable on Invest
Cash
Interest Receivable on Invest
Cash
Interest Receivable
Cash
Interest Receivable
Cash
Interest Receivable on Invest
Cash
Interest Receivable on Invest
Cash
Interest Receivable on Invest
Cash
Interest Receivable on Invest
Cash
Interest Receivable on Invest
Cash
Interest Receivable on Invest
Cash
Interest receivable
Cash
Intererst Rec
Cash
Interest Receivable on Invest
Cash
Interest Receivable on Invest
Cash
Interest Receivable on Invest
Cash
To allocate interest receivable acct
AJE 37 Posted
101-42500-300 Professional Srvs
101-42500-580 Capital Outiay
To reclass generator
AJE 38 Posted
101-42500-430 Miscellaneous
101-42500-580 Capital Outlay
To reclass civil def siren
AJE 39 Posted
101-42280-430 Miscellaneous
101-43000-430 Miscellaneous
To reclass payment
l___
29,391.00
191. 00
1,016.00
2,835.00
1,609.00
119.00
1,362.00
625.00
33.00
664.00
1,024.00
143.00
276.00
635.00
1,685.00
6,814.00
10,016.00
230.00
25,280.00
12,005.73
4,257.96
Credit i
~29.391'ool
I
191.00 I
1,076.00
2,835.00
1,609.00
119.00
1,362.00
625.00
33.00
664.00
1,024.00
143.00
276.00
635.00
1,685.00
6,814.00
10,076.00
230.00
25,280.00
12,005.13
4,251.96
-'-.. ...... l.,
5/15/2002 6: 49AM
CITY OF CENTERVILLE, MINNESOTA
Journal Entries Report : Adjusting Entries
December 31, 2001
Page: 16
Prepared by: SM
Reviewed by:
Entry t Status~~_ ~ccountiCode_ ~scrlption ~~__ _Debit~ I Credit
AJE 40 Posted 316-10100 Cash 985.33
316-20200 Accounts Payable 5,023.08
316-41550-300 Professional Srvs
316-47000-300 Professional Srvs
316-47000-620 Fiscal Agent's Fees
101-10100 Cash
101-20200 Accounts Payable
101-41150-300 Professional services
To reclass expenditures from closed fund
AJE 41 Posted
801-10450
801-10100
801-36210
101-10100
101-36210
Interest Receivable on Invest
Cash
Interest Earnings
Cash
Interest Earnings
to eliminate interest allocated to escrow
account.
AJE 42 Posted
101-10100
101-49390-430
304-10100
304-39120
315-10100
315-39720
Cash
Miscellaneous
Cash
transfer in
Cash
transfer in
to record budgeted transfers
TOTALS
777.00
5,023.08
208.33
985.33
5,023.08
6,008.41
230.00
799.23
1,029.23
199.23
799.23
I
122,000.00 I
I
58,000.00 I
64,000.00 I
I
\
I
3,363,699.41~ 3,363, 699.41 J
122,000.00
58,000.00
64,000.00
CITY OF CENTERVILLE
CENTERVILLE, MINNESOTA
ANNUAL FINANCIAL REPORT
YEAR ENDED
DECEMBER 31,2001
CITY OF CENTERVILLE, MINNESOTA
T ABLE OF CONTENTS
DECEMBER 31, 2001
Pa~e No.
1. INTRODUCTORY SECTION
Elected Officials
II. FINANCIAL SECTION
Independent Auditor's Report
2
General Purpose Financial Statements
Combined Balance Sheet - All Fund Types and Account Groups
Combined Statement of Revenue, Expenditures and Changes in Fund Balance (Deficit) -
All Governmental Fund Types
Statement of Revenue, Expenditures and Changes in Fund Balance - Budget and Actual -
General Fund
Combined Statement of Revenue, Expenses and Changes in Retained Earnings -
All Proprietary Fund Types
Combined Statement of Cash Flows - All Proprietary Fund Types
Notes to Financial Statements
3-4
5-6
7
8
9
10-21
Combining and Individual Fund Statements
General Fund
Comparative Balance Sheets
Statement of Revenue, Expenditures and Changes in Fund Balance - Budget
and Actual
Special Revenue Funds
Combining Balance Sheet
Combining Statement of Revenue, Expenditures and Changes in Fund Balance (Deficit)
Debt Service Funds
Combining Balance Sheet
Combining Statement of Revenue, Expenditures and Changes in Fund Balance (Deficit)
Capital Projects Funds
Combining Balance Sheet
Combining Statement of Revenue, Expenditures and Changes in Fund Balance (Deficit)
Enterprise Funds
Combining Balance Sheet
Combining Statement of Revenue, Expenses and Changes in Retained Earnings
Combining Statement of Cash Flows
Other Schedules
Tax and Special Assessment Levies and Collections
22
23 -26
27 -28
29 - 30
31- 32
33 - 34
35 - 39
40-44
45
46
47
48
III. OTHER REPORTS
Report on Minnesota Legal Compliance
Report on Compliance and on Internal Control Over Financial Reporting Based on
an Audit of Financial Statements Performed in Accordance With Government
Auditing Standards
49
50- 51
INTRODUCTORY SECTION
CITY OF CENTERVILLE
CENTERVILLE, MINNESOTA
YEAR ENDED
DECEMBER 31, 2001
I
CITY OF CENTERVILLE, MINNESOTA
ELECTED OFFICIALS
DECEMBER 31, 2001
ELECTED
Tim Swedberg
Richard Travis
Mary Capra
Mari Nelson
Linda Broussard Vickers
Mayor
Council Member
Council Member
Council Member
Council Member
-1-
FINANCIAL SECTION
CITY OF CENTERVIlLE
CENTERVIlLE,NITNNESOTA
YEAR ENDED
DECEMBER 31, 2001
7241 Ohms Lane
Suite 200
Edina, MN 55439
INDEPENDENT AUDITOR'S REPORT
Honorable Mayor and City Council
City of Centerville, Minnesota
We have audited the accompanying general purpose financial statements of the City of Centerville, Minnesota, as of and for the
year ended December 31, 200 I as listed in the table of contents. These general purpose financial statements are the responsibility
of the City's management. OUf responsibility is to express an opinion on these general purpose financial statements based on our
audit.
Except as discussed in the following paragraph, we conducted our audit in accordance with auditing standards generally accepted
in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards,
issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit
also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the
overall general purpose financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.
The City does not maintain a record of its general fixed assets as required by accounting principles generally accepted in the
United States of America. Because we were unable to satisfy ourselves by appropriate audit tests or by other means, we are
unable to express an opinion on the accompanying general fixed assets account group.
In our opinion, except for the effects on the general purpose financial statements of such adjustments, if any, as might have been
determined to be necessary had we audited the general fixed assets account group, the general purpose financial statements
referred to above present fairly, in all material respects, the results of its operations and the cash flows of its proprietary fund type
for the year then ended, in conformity with accounting principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued our report dated March 29, 2002 on our consideration of
the City's internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations,
contracts and grants. That report is an integral part of an audit performed in accordance with Government Auditing Standards and
should be read in conjunction with this report in considering the results of our audit.
Our audit was performed for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The
combining and individual fund financial statements and schedules listed in the table of contents are presented for the purpose of
additional analysis and are not a required part of the general purpose financial statements of the City. Such information has been
subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, is fairly
stated in all material respects in relation to the general purpose financial statements taken as a whole.
March 29, 2002
Minneapolis, Minnesota
t:JjJ." u '" ?t1~1 LL P
AEOO, EICK & MEYERS, LLP
Certified Public Accountants
952.835.9090 Fax. 952.835.3261
www.aemcpas.com
GENERAL PURPOSE
FINANCIAL STATEMENTS
CITY OF CENTER VILlE
CENTERVllLE,NfiNNESOTA
YEAR ENDED
DECEMBER 31, 2001
CITY OF CENTERVILLE, MINNESOTA
COMBINED BALANCE SHEET
ALL FUND TYPES AND ACCOUNT GROUPS
DECEMBER 31, 2001
(With comparative totals for December 31, 2000)
Governmental Fund Types
Special Debt Capital
General Revenue Service Projects
ASSETS AND OTHER DEBITS
ASSETS
Cash and temporary investments (deficit) $ 695,608 $ (11,720) $ 1,270,247 $ 698,227
Receivables
Accrued interest 4,700 230 7,192 5,085
Delinquent taxes 60,027 160
Accounts 1,500 11,306 3,929
Special assessments 358,213
Due from other governments 62,911 6,498
Inventories
Prepaid items 273 59,035
Bond discount
Fixed assets, net
OTHER DEBITS
Amount available for debt retirement
Amount to be provided for debt retirement
TOTAL ASSETS AND OTHER DEBITS $ 825,019 $ 6,314 $ 1,694,687 $ 707,401
LIABILITY, EQUITY AND OTHER CREDITS
LIABILITIES
Accounts payable $ 66,441 $ 200 $ 5,023 $ 177,933
Contracts payable 20,220
Accrued salaries payable 15,875 188 260
Deferred revenue 29,623 348,643
Capital lease payable
Bonds payable
TOTAL LIABILITIES 111,939 388 353,666 198,413
EQUITY AND OTHER CREDITS
Investment in general fixed assets
Contributed capital
Retained earnings
Reserved
Unreserved
Fund balance (deficit)
Reserved 273 1,410,643
Unreserved
Designated 712,807
Undesignated 5,926 (69,622) 508,988
TOTAL EQUITY AND OTHER CREDITS 713,080 5,926 1,341,021 508,988
TOTAL LIABILITIES, EQUITY
AND OTHER CREDITS $ 825,019 $ 6,314 $ 1,694,687 $ 707,401
See Notes to Financial Statements.
-3-
Proprietary Fiduciary Totals
Fund Type Fund Type Account Groups (Memorandum Only)
General General
Trust and Fixed Assets Long-term
Enterprise Agency (Unaudited) Debt 2001 2000
$ 3,083, \31 $ (2,133) $ $ $ 5,733,360 $ 4,844,286
16,890 34,097 21,4\3
60,187 35,232
109,289 2,\33 128,157 101,236
472,135 830,348 1,235,238
69,409 142,678
8,971 8,971 32,790
9,442 68,750 37,009
5,275 5,275 5,935
2,529,786 1,784,314 4,314,100 3,568,208
1,341,021 1,341,021 1,079,667
1,476,162 1,476,162 1,067,657
$ 6,234,919 $ $ 1,784,314 $ 2,817,183 $ 14,069,837 $ 12,171,349
$ 21,868 $ $ $ $ 271,465 $ 104,263
20,220
1,661 14,451 32,435 29,334
452,003 830,269 1,255,716
112,732 112,732 166,538
600,000 2,690,000 3,290,000 2,625,000
1,075,532 2,817,183 4,557,121 4,180,851
1,784,314 1,784,314 1,528,908
1,927,511 1,927,511 1,418,009
71,631 71,631 71,631
3,160,245 3,160,245 2,784,747
1,410,916 1,150,715
712,807 1,479,995
445,292 (443,507)
5,159,387 1,784,314 9,512,716 7,990,498
$ 6,234,919 $ $ 1,784,314 $ 2,817,183 $ 14,069,837 $ 12,171,349
-4-
CITY OF CENTERVILLE, MINNESOTA
COMBINED STA TEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE (DEFICI1)
ALL GOVERNMENTAL FUND TYPES
YEAR ENDED DECEMBER 31, 2001
(With comparative totals for the year ended December 31, 2000)
Special Debt Capital
General Revenue Service Proj ects
REVENUE
General property taxes $ 1,225,296 $ 7,200 $ $
Tax increments 24,580
Licenses and permits 235,667
Intergovernmental 235,367 10,522
Charges for services 780
Fines and forfeits 32,269
Special assessments 481,718
Interest on investments 20,787 962 32,289 23,127
MisceUaneous 40,563 36,554 33,319
TOTAL REVENUE 1,790,729 55,238 514,007 81,026
EXPENDITURES
Current
General government 440,480
Public safety 648,345
Public works 196,832
Sanitation 4,691
Culture and recreation 88,734 31,486
Miscellaneous 46,686
Capital outlay 552,951 8,716 662,828
Debt service
Principal 318,806
Interest and other 88,457
TOTAL EXPENDITURES 1,974,028 36,177 415,979 662,828
EXCESS (DEFICIENCY) OF REVENUE OVER
EXPENDITURES (183,299) 19,061 98,028 (581,802)
OTHER FINANCING SOURCES (USES)
Operating transfers in 177,225 122,000
Bond proceeds 41,326 927,990
Operating transfers out (122,000) (116,717)
TOTAL OTHER FINANCING SOURCES (USES) 55,225 163,326 811,273
EXCESS (DEFICIENCY) OF REVENUE AND OTHER
FINANCING SOURCES OVER EXPENDITURES AND
OTHER FINANCING USES (128,074) 19,061 261,354 229,471
FUND BALANCE (DEFICIT), JANUARY 1 841,154 (13,135) 1,079,667 279,517
FUND BALANCE, DECEMBER 31 $ 713,080 $ 5,926 $ 1,341,021 $ 508,988
See Notes to Financial Statements.
-5-
Totals
(Memorandum Only)
2001 2000
$ 1,232,496 $ 986,446
24,580 24,141
235,667 216,725
245,889 263,516
780 34,963
32,269 28,162
481,718 77,610
77,165 122,259
110,436 88,882
2,441,000 1,842,704
440,480 446,180
648,345 520,424
196,832 149,930
4,691 3,475
120,220 99,317
46,686 125,566
1,224,495 1,177,012
318,806 327,167
88,457 80,118
3,089,012 2,929,189
(648,012) (1,086,485)
299,225 143,507
969,316 722,035
(238,717) (122,507)
1,029,824 743,035
381,812 (343,450)
2,187,203 2,530,653
$ 2,569,015 $ 2,187,203
-6-
CITY OF CENTERVILLE, MINNESOTA
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE-
BUDGET AND ACTUAL
GENERAL FUND
YEAR ENDED DECEMBER 31, 2001
Variance -
Favorable
Budget Actoa1 (Unfavorable)
$ 1,210,000 $ 1,225,296 $ 15,296
152,229 235,667 83,438
150,308 235,367 85,059
700 780 80
32,580 32,269 (311)
76,695 20,787 (55,908)
31,840 40,563 8,723
1,654,352 1,790,729 136,377
REVENUE
General property taxes
Licenses and permits
Intergovernmental
Charges for services
Fines and forfeits
Special assessments
Interest on investments
Miscellaneous
TOTAL REVENUE
EXPENDITURES
Current
General government
Public safety
Public works
CUlture and recreation
Miscellaneous
Capital outlay
447,560 440,480 7,080
531,764 648,345 (116,581)
192,188 196,832 (4,644)
98,112 88,734 9,378
46,686 (46,686)
262,728 552,951 (290,223)
1,532,352 1,974,028 (441,676)
122,000 (183,299) (305,299)
177 ,225 177,225
(122,000) (122,000)
(122,000) 55,225 177,225
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUE OVER
EXPENDITURES
OTHER FINANCING SOURCES (USES)
Operating transfer in
Operating transfer out
TOTAL OTHER FINANCING SOURCES (USES)
EXCESS (DEFICIENCY) OF REVENUE
AND OTHER FINANCING SOURCES OVER
EXPENDITURES AND OTHER FINANCING USES
$
(128,074) $ (128,074)
FUND BALANCE, JANUARY 1
841,154
FUND BALANCE, DECEMBER 31
$ 713,080
See Notes to Financial Statements.
.7-
CITY OF CENTERVILLE, MINNESOTA
COMBINED STATEMENT OF REVENUE, EXPENSES AND CHANGES IN RETAINED EARNINGS
ALL PROPRlETARY FUND TYPES
YEAR ENDED DECEMBER 31,2001
Enterprise
OPERATING REVENUE
Charges for services
$ 386,602
OPERATING EXPENSES
Personal services
Supplies and maintenance
Other services and charges
Utilities
MCES disposal charges
Depreciation
37,175
70,493
34,181
10,886
131,136
59,099
TOTAL OPERATING EXPENSES
342,970
43,632
OPERATING INCOME
NONOPERATING REVENUE (EXPENSE)
Interest on investments
Special assessments
Hook-up fees and unit charges
1nterest expense
75,746
104,462
201,297
(28,553)
TOTAL NONOPERATING REVENUE (EXPENSE)
352,952
INCOME BEFORE OPERATING TRANSFERS
396,584
(60,508)
OPERATING TRANSFERS OUT
NET INCOME
336,076
CREDIT FOR DEPRECIATION ON CONTRIBUTED ASSETS
39,422
NET INCREASE IN RETAINED EARNINGS
375,498
RETAINED EARNINGS, JANUARY 1
2,856,378
RETAINED EARNINGS, DECEMBER 31
$ 3,231,876
See Notes to Financial Statements.
-8-
CITY OF CENTERVILLE, MINNESOTA
COMBINED STATEMENT OF CASH FLOWS
ALL PROPRIETARY FUND TYPES
YEAR ENDED DECEMBER 31, 200 I
Enterprise
CASH FLOWS FROM OPERATING ACTIVITIES
Operating income
Adjustments to reconcile operating income to net cash provided
by operating activities:
Depreciation
(Increase) decrease in assets:
Accounts receivable
Inventories
Prepaid items
Increase (decrease) in liahilities:
Accounts payable
Accrued salaries payable
Deferred revenue
$ 43,632
59,099
(22,056)
23,819
(498)
8,805
1,334
(46,721)
NET CASH PROVIDED BY OPERATING ACTIVITIES
67,414
CASH FLOWS FROM NONCAPIT AL FINANCING ACTIVITIES
Operating transfers out
(60,508)
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
Hook-up fees and unit charges
Special assessments received
Principal paid on bonds
Interest paid on bonds
201,297
131,706
(60,000)
(28,553)
NET CASH PROVIDED BY CAPITAL AND RELATED FINANCING ACTIVITIES
244,450
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received on investments
68,918
INCREASE IN CASH AND CASH EQUIVALENTS
320,274
CASH AND CASH EQUIVALENTS, JANUARY 1
2,762,857
CASH AND CASH EQUIVALENTS, DECEMBER 31
$ 3,083,131
NONCASH CAPITAL AND RELATED FINANCING ACTIVITIES
Assets contributed by other funds
$ 548,924
See Notes to Financial Statements.
-9-
CITY OF CENTER VILLE, MINNESOTA
NOTES TO FINANCIAL ST A TEMENTS
DECEMBER 31, 2001
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Reporting Entity
The City of Centerville is a statutory city operating in accordance with the "Optional Plan A" form of
government, as defined in the State of Minnesota Statutes. Under this plan the government of the City is
directed by a Council composed of an elected Mayor and four elected Council Members. The Council exercises
legislative authority and determines all matters of policy. The Council appoints personnel responsible for the
proper administration of all affairs relating to the City. The City has considered all potential units for which it is
financially accountable, and other organizations for which the nature and significance of their relationship with
the City are such that exclusion would cause the City's financial statements to be misleading or incomplete. The
Governmental Accounting Standards Board (GASB) has set forth criteria to be considered in determining
financial accountability. These criteria include appointing a voting majority of an organization's governing
body, and (I) the ability of the primary government to impose its will on that organization or (2) the potential for
the organization to provide specific benefits to, or impose specific financial burdens on the primary government.
The City's reporting entity does not include any component units.
B. Measurement Focus, Basis of Accounting and Basis of Presentation
The accounts of the City are organized and operated on the basis of funds and account groups. A fund is an
independent fiscal and accounting entity with self-balancing sets of accounts. Fund accounting segregates funds
according to their intended purpose and is used to aid management in demonstrating compliance with finance-
related legal and contractual provisions. The minimum number of funds are maintained consistent with legal
and managerial requirements. Account groups are a reporting device to account for certain assets and liabilities
of the governmental funds not recorded directly in those funds.
The City has the following fund types and account groups:
Governmentalfunds are used to account for the City's general government activities. Governmental fund types
use the flow of current financial resources measurement focus and the modified accrual basis of accounting,
Under lhe modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when
they are "measurable and available"). "Measurable" means the amount of the transaction can be determined,
and "available" means collectible within the current period or soon enough thereafter to pay liabilities of the
current period. The City considers all revenues available if they are collected within 60 days after year end.
Expenditures are recorded when the related fund liability is incurred, except for unmatured interest on general
long-term debt which is recognized when due, and certain compensated absences and claims and judgments
which are recognized when the obligations are expected to be liquidated with expendable available financial
resources.
Property taxes, franchise taxes, licenses, interest and special assessments are susceptible to accrual. Other
receipts and taxes become measurable and available when cash is received by the government and are
recognized as revenue at that time.
The preparation of general purpose financial statements in conformity with generally accepted accounting
principles in the United States of America requires management to make estimates and assumptions that affect
certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Entitlements and shared revenues are recorded at the time of receipt or earlier if the susceptible to accrual
criteria are met. Expenditure driven grants are recognized as revenue when the qualifying expenditures have
been incurred and all other grant requirements have been met.
Governmental funds include tihe following fund types:
The genera/fund is the City's primary operating fund. It accounts for all flllancial resources of the City, except
those required to be accounted for in another fund.
The special revenue funds account for revenue sources that are legally restricted to expenditures for specified
purposes (not including major capital projects).
The debt service funds account for the servicing of general long-term debt not being financed by proprietary
funds.
-10-
CITY OF CENTERVllLE, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2001
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES. CONTINUED
The capital projects funds account for the acquisition of fixed assets or construction of major capital projects
not being financed by proprietary funds.
Proprietary funds are accounted for on the tlow of economic resources measurement focus and use the accrual
basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded at the
time liabilities are incurred. In accordance with the provisions of the Governmental Accounting Standards
Board (GASB) Statement No. 20, Accounting and Financial Reoorting for Proprietary Funds and other
Governmental Entities that use Proorietarv Fund Accounting. the City applies all applicable GASB
pronouncements plus all Financial Accounting Standards Board (FASB) Statements and Interpretations,
Accounting Principles Board opinions, and Accounting Research Bulletins issued on or before November 30,
1989, except for those that contlict with or contradict GASB pronouncements. The City has elected not to apply
FASB Statements and Interpretations issued after November 30,1989. Proprietary funds include the following
fund type:
Enterprise funds are used to account for those operations that are financed and operated in a manner similar to
private business or where the Council has decided that the determination of revenues earned, costs incurred
and/or net income is necessary for management accountability.
Fiduciary funds account for assets held by the government in a trustee capacity or as an agent on behalf of
others.
Agency funds are established to account for cash or other assets held by the City as trustee or agent for
individuals, private organizations, other governments andlor other funds. The fund is custodial in nature (assets
equal liabilities) and does not involve measurement of results of operations,
Account groups. The general fixed assets account group (unaudited) is used to account for fixed assets not
accounted for in proprietary funds. The general long-term debt account group is used to account for general
long-term debt and certain other liabilities that are not specific liabilities of proprietary funds,
C. Assets, Liabilities and Equity
Deposits and Investments
The City's cash and cash equivalents are considered to be cash on hand, demand deposits and short-term
investments with original maturities of three months or less from the date of acquisition,
State statutes authorize the City to invest in obligations of the U.S, Treasury, commercial paper, corporate
bonds, repurchase agreements and shares of investment companies registered under the Federal Investment
Company Act of 1940 and whose only investments are obligations guaranteed by the United States or its
agencies.
Investments for the City are reported at fair value. Earnings on investments are allocated to the individual funds
based upon the average of month-end cash and investment balances, The Minnesota Municipal Money Market
Fund investment pool operates in accordance with appropriate state laws and regulations. The reported value of
the pool is the same as the fair value of the pool share,
Property Taxes
Tbe City Council annually adopts a tax levy in December and certifies it to the County for collection in the
following year. The County is responsible for collecting all property taxes for the City. These taxes attach an
enforceable lien on taxable property within the City on January 1 and are payable by the property owners in two
installments. The taxes are collected by the County Auditor and tax settlements are made to the City during
January. July, and December each year,
Taxes payable on homestead property, as defined by State statutes, are partially reduced by a homestead and
agricultural credit aid. The credit is paid to the City by the State of Minnesota in lieu of taxes levied against
homestead property, The State remits this credit in two equal installments in July and December each year,
This aid was eliminated with legislation passed during the 2001 Minnesota legislative session,
Delinquent taxes receivable include the past six years' uncollected taxes, Delinquent taxes have been offset by a
deferred revenue liability for delinquent taxes not received within 60 days after year end.
-11-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2001
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
Account Receivable
Accounts receivable include amounts billed for services provided before year end. Unbilled utility enterprise
fund receivables are also included for services provided in 2001. The City annually certifies delinquent water
and sewer accounts to the county for collection in the following year. Therefore, there has been no allowance
for doubtful accounts established.
Special Assessments
Special assessments represent the financing for public improvements paid for by benefiting property owners.
These assessments are recorded as receivables upon certification to the County. Special assessments are
recognized as revenue when they are received in cash or within 60 days after year end. All special assessments
receivable are offset by a deferred revenue liability.
Interfund Receivables and Payables
Transactions between funds that are representative of lendinglborrowing arrangements outstanding at the end of
the fiscal year are referred to as either "interfund receivables/payables" (i.e., the current portion of interfund
loans) or "advances to/from other funds" (i.e., the non-current portion of interfund loans). All other outstanding
balances between funds are reported as "due to/from other funds."
Advances between funds are offset by a fund balance reserve account in applicable governmental funds to
indicate they are not available for appropriation and are not expendable available financial resources.
Inventories
The inventories are stated at the lower of cost or market on the first-in, first-out (FIFO) method.
Prepaid Items
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid
items.
Fixed Assets
Fixed assets used in governmental fund types of the City are recorded in the general fixed assets account group
(unaudited) at cost or estimated historical cost if purchased or constructed. Donated fixed assets are recorded at
their estimated fair value at the date of donation. Assets in the general fixed assets account group are not
depreciated. Interest incurred during construction is not capitalized on general fixed assets.
Public domain (infrastructure) general fixed assets (e.g., roads, bridges, sidewalks and other assets that are
immovable and of value only to the City) are not capitalized.
The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend assets'
lives are not included in the general fixed assets group or capitalized in the proprietary funds.
Property, plant and equipment in the proprietary funds of the City are recorded at cost. Property, plant and
equipment donated to these proprietary fund type operations are recorded at their estimated fair value at the date
of donation.
Major outlays for capital assets and improvements are capitalized in proprietary funds as projects are
constructed. Interest incurred during the construction phase of proprietary fund fixed assets is reflected in the
capitalized value of the asset constructed, net of interest earned on the invested proceeds over the same period.
Property, plant and equipment are depreciated in the proprietary funds of the City using the straight line method
over the following estimated useful lives:
Assets
Years
Collection system
Water distribution system
Equipment
60
40
5-10
-12-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2001
Note 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED
Compensated Absences
It is the City's policy to pennit employees to accumulate a limited amount of earned but unused vacation, which
is paid to the employee upon separation. Sick leave may be accumulated but is not payable upon termination
from City employment for regular employees. Union employees are allowed severance equal to their unused
compensatory time and half their accrued sick leave up to a maximum of 400 hours after 10 years of service. In
governmental fund types the cost of these benefits is recoguized when payments are made to the employees. A
liability of $14, 151 represents accrued vacation, sick and compensatory time unused at year end. The liability
has been recorded io the general long-term debt account group.
Long-term Obligations
The City reports long-term debt of governmental funds at face value io the general long-term debt account
group. Certaio other governmental fund obligations not expected to be financed with current available financial
resources are also reported io the general long-term debt account group. Long-term debt and other obligations
fmanced by proprietary funds are reported as liabilities io the appropriate funds.
For governmental fund types, bond premiums and discounts, as well as issuance costs, are recognized during the
current period. Bond proceeds are reported as an other financiog source net of the applicable premium or
discount. Issuance costs, other than those withheld from the actual net proceeds received, are reported as debt
service expenditures. For proprietary fund types, bond issuance costs and discounts are deferred and amortized
over the life of the bonds usiog the straight lioe method.
Fund Equity
Reservations of fund balance represent amounts that are not appropriable or are legally segregated for a specific
purpose. Reservations of retaioed earnings are limited to outside third-party restrictions. Designations of fund
balance represent tentative management plans that are subject to change. The proprietary fund's contributed
capital represents equity acquired through capital grants and capital contributions from developers, customers or
other funds.
Memorandum Only - Total Colnmns
Total columns on the general pwpose [mancial statements are captioned as "memorandum only" because they
do not represent consolidated fmancial ioforrnation and are presented only to facilitate fmancial analysis. The
columns do not present ioforrnation that reflects fmancial position, results of operations or cash flows io
accordance with accounting principles generally accepted io the United States of America. Interfund
eliminations have not been made io the aggregation of this data.
Comparative DataJReclassifications
Comparative total data for the prior year have been presented io the selected sections of the accompanyiog
financial statements io order to provide an understanding of changes io the City's fmancial position and
operations. Also, certaio amounts presented io the prior year data have been reclassified io order to be
consistent with the current year's presentation.
Note 2: STEWARDSIDP, COMPLIANCE AND ACCOUNTABILITY
A. Budgetary Information
Anoual budgets are adopted on a basis consistent with accountiog priociples generally accepted in the United
States of America for the general fund. All annual appropriations lapse at fiscal year end. The City does not use
encumbrance accounting.
In August of each year, all departments of the City submit requests for appropriations to the City Administrator
so that a budget may be prepared. Before September IS, the proposed budget is presented to the Council for
review. The Council holds public heariogs and a final budget is prepared and adopted io early December.
The appropriated budget is prepared by fund, function and department. The City's department heads, with the
approval of the City Administrator, may make transfers of appropriations within a department. Transfers of
appropriations between departments require the approval of the Council. The legal level of budgetary control is
the department level. Budgeted amounts are as origioally adopted, or as amended by the Council. There were
no budget amendments made duriog the year.
-13-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2001
Note 2: STEW ARDSffiP, COMPLIANCE AND ACCOUNT ABILITY - CONTINUED
B. Excess of Expenditures over Appropriations
For the year ended December 31, 200 I, expenditures exceeded appropriations in the general fund as illustrated
below:
Budget
Actual
Excess
General Fund
$ 1 532.352 $ I 974028 $ 441 676
The excess expenditures were funded by actual revenue in excess of budget, transfers in and available fund
balance.
C. Deficit Fund Equity
The following funds have a deficit fund balance as of December 31,2001:
Special Revenue Funds
Recycling
City Celebration
Debt Service Funds
1993 Acorn Creek Improvements
Municipal Building
Capital Projects Funds
Pedestrian Trail Ways
Eagle Pass Additions
Lakeland Hills
TIF District 1-4
TIF District 1-5
21 st Avenue Improvements
Center Villa
Deer Pass
Royal Industrial Park
Public Works Building
Lift Station #2 Renovation
Downtown Revitalization
The Shores
Economic Development Commission
$ 10,628
34,962
38,296
31,326
352
11,152
45;898
2,550
6,233
8,467
40,553
3,599
90,186
6,029
159,422
8,560
1,018
1,521
The deficits in these funds will be eliminated by future revenue sources and transfers.
Note 3: DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS
A. Deposits and Investments
Cash balances of the City's funds are combined (pooled) and invested to the extent available in various
investments authorized by Minnesota Stale Statutes. Each fund's portion oflhis pool (or pools) is displayed on
the financial statements as "cash and temporary investments." For purposes of identifying the risk of investing
public funds, the balances are categorized as follows:
Deposits
In accordance with Minnesota Statutes and as authorized by the Council, the City maintains deposits at those
depository banks, all ofwhicb are members of the Federal Reserve System.
-14-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2001
Note 3: DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - CONTINUED
Minnesota Statutes require that all City deposits be protected by insurance, surety bond, or collateral. The
market value of collateral pledged must equal 110 percent of the deposits not covered by insurance or bonds
(140 percent in the case of mortgage notes pledged).
Authorized collateral includes tbe legal investments described below, as well as certain first mortgage notes, and
certain other State or local government obligations. Minnesota Statutes require that securities pledged as
collateral be held in safekeeping by the City or in a financial institution other than that furnishing the collateral.
At year end, the City's carrying amount of deposits was $4,333,270 and the bank balance was $4,480,218. The
bank balance was covered by federal depository insurance totaling $400,000. The remaining balance of
$4,080,218 was covered by collateral. The City did not have sufficient collateral covering the statutory required
ten percent above deposits.
Investments
Investments are categorized into these three categories of credit risk:
1. Insured or registered, or securities held by the City or its agent in the City's name.
2. Uninsured and unregistered, with securities held by the counterparty's trust department or agent in the City's
name.
3. Uninsured and unregistered, with securities held by the counterparty, or by its trust department or agent
but not in the City's name.
At year end, the City's investment balances were as follows:
I
Catel!orv
2
3
Carrying
and Fair
Value
U.S. Government Securities
Investments not subjected
to risk categorization:
Broker money market funds
Minnesota Municipal Money Market fund
Total Investments
$ 356676 $
$
- $
356,676
6,507
1.036.737
$ ] 399 920
Cash on Hand
Cash in the possession of the City consisting of petty cash totals $] 70.
Cash and Investments Summary
A reconciliation of cash and investments as shown on the Combined Balance Sheet for the City follows:
Cash on hand
Carrying amount of deposits
Carrying amount of investments
Total Cash and Temporary Investments
B. Due From Other Governments
A summary of amounts due from other governments as of December 31, 2001 is as follows:
$ 170
4,333,270
1,399.920
$ 5733.360
General
Special revenue
Recycling
Total
$
County
62,911
6,498
69.409
$
-15-
CITY OF CENTERVllLE, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2001
Note 3; DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - CONTINUED
C. Fixed Assets
A summary of changes in general fixed assets (unaudited) for the year ended December 31, 2001 is as follows:
Balance
Beginning Balance
of Year Additions End of Year
Land and land improvements $ 27,450 $ $ 27,450
Buildings 742,728 742,728
Furniture and equipment 688,299 255,406 943,705
Other improvements 70,431 70.431
Total $ 1 528 908 $ 255 406 $ 1 784314
The following is a swnmary of proprietary fund type fixed assets at December 31, 2001:
Total
Less accumulated depreciation
Enterorise Funds
Water Sewer Total
$ 1,364,761 $ $ 1,364,761
1.683.510 1.683,510
1,364,761 1,683,510 3,048,271
(] 80.984 ) (337.501 ) (518,485)
$ I 183777 $ I ,46 009 $ 2.529 786
Water distribution system
Sewer collection system
Net Fixed Assets
D. Deferred Revenue
Deferred revenue at December 31, 2001 is comprised of the following:
Debt
General Service Enterorise Total
Delinquent taxes $ 29,623 $ $ $ 29,623
Special assessments
Delinquent 1,233 9,548 10,781
Deferred 347.410 442.455 789.865
Total $ 29 623 $ 348 643 $ 452 003 $ 830 269
E. Long-term Debt
General Obligation Bonds. The City issues general obligation bonds to provide funds for the acquisition and
construction of major capital facilities. General obligation bonds have been issued for general goverrunent
activities.
General obligation bonds are direct obligations and pledge the full faith and credit of the City. General
obligation bonds currently outstanding are as follows:
-16-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO FINANCIAL ST A TEMENTS
DECEMBER 31, 2001
Note 3: DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - CONTINUED
General Obligation Improvement Bonds
The following bonds were issued to finance various improvements and will be repaid primarily from special
assessments levied on the properties benefiting from the improvements. Some issues, however, are partly
financed by ad valorem tax levies. All special assessment debt is backed by the full faith and credit of the City.
Each year the combined assessment and tax levy equals 105 percent of the amount required for deht service. The
excess of 5 percent is to cover any delinquencies in tax or assessment payments.
Authorized Balance
and Interest Issue Maturity at
Issued Rate Date Date Year End
G.O. Improvement Refunding
Bonds of 1996 $ 605,000 4.40-4.50% 11-01-96 02-01-02 $ 130,000
G.O. Improvement Bonds
of 1998 615,000 4.10-4.50 08-01-98 02-01-09 510,000
G.O. Improvement Refunding
Bonds of 1998 245,000 4.71 07-01-98 02-01-03 100,000
G.O. Improvement Bonds
of 2000 650,000 4.65-5.25 11-01-00 02-01-11 650,000
G.O. Improvement Bonds
of 2001 990,000 2.90-4.45 11-01-01 02-01-13 990.000
Total General Obligation Special Assessment Bonds $ 2 180 000
General Obligation Revenue Bonds
The following bonds were issued to finance improvements to the water system. They will be retired by user
charges and are backed by the full faith and credit of the City.
G.O. Water Revenue Bonds
of 1996 $ 410,000 5.05-5.40%
G.O. Water and Sewer Revenue
Bonds of 1998 720,000 4.15-4.80
08-01-96
07-01-98
02-01-08 $ 310,000
02-01-09 600.000
$ 910 000
Total General Obligation Revenue Bonds
Capital Lease Payable
During 1992, the City entered into a lease, with option to purchase, agreement as lessee for financing the
construction of the City administration office and fire department. Title remains with the City so long as they
are not in default of terms in the lease agreement. The lease agreement qualifies as a capital lease for accounting
purposes and, therefore, has been recorded at the present value of the future minimum lease payments as of the
date of its inception.
$ 500,000
6.28%
09-16-92
02-01-03 $
112 732
Compensated Absences
This liability represents vested benefits earned by employees through the end ofthe year, which will be paid at
termination of employment in future years.
Total Compensated Absences
$
14451
-17-
CITY OF CENTER VILLE, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2001
Note 3; DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS - CONTINUED
Changes in General Long-term Liabilities. During the year ended Decemher 31, 2001, the following changes
occurred in liabilities reported in the general10ng-term debt account group.
Balance Balance
January 1, Decemher 31,
2001 Additions Reductions 2001
G.O. Improvement Bonds $ 1,620,000 $ 990,000 $ 230,000 $ 2,380,000
G.O. Revenue Bonds 345,000 35,000 310,000
Capital Lease Payable 166,538 53,806 112,732
Compensated Absences 15,786 1335 14,451
Total $ 2 147 324 $ 990 000 $ ,20141 $ 2817183
The annual service requirements to maturity for all hands and leases outstanding at December 31, 2001 are as
follows:
G.O. G.O. Capital
Improvement Revenue Lease
Bonds Bonds Pavable Total
2002 $ 493,577 $ 146,018 $ 60,832 $ 700,427
2003 357,409 141,225 59,035 557,669
2004 398,838 141,248 540,086
2005 203,867 145,853 349,720
2006 207,835 140,123 347,958
Thereafter 1.190.196 373.511 1.563.707
Total 2,851,722 1,087,978 119,867 4,059,567
Less interest (471.722) 077.978) 0,135) (656.835 )
Principal $ 2 380 000 $ 910000 $ 112732 $ 3 402.732
Amounts available for debt retirement. Available fund balance in the debt service funds for repayment of
long-term debt totaled $1,341,021 at year end.
Amounts to be provided for debt retirement. This represents future revenue to be generated for debt payments
and severance benefits payable, generally including interest earnings, tax increments, scheduled tax levies and
deferred (future) special assessment levies.
F. Tax Increment District
The City is the administering authority for the following tax increment financing districts:
District Number 1-4 1-5
Adjusted Original Tax Capacity $ 2,275 $ 968
Current Tax Capacity (Payable 2001) 19.832 1.294
Captured Tax Capacity Retained by the City $ 17557 $ 326
Type of District Development Development
-18-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2001
Note 3: DETAILED NOTES ON ALL FUNDS AND ACCOUNT GROUPS. CONTINUED
G. Fund Equity Reservations and Designations
The components of fund equity are described in Note 1. Certain reservations and designations have been made
in the following funds:
Reserved
Pumose
Amount
Enterprise Fund
Sewer
Governmental Funds
General Fund
Debt Service Funds
Senior housing project commitment
$ 7163]
Prepaid items
Debt service on bonds issued
$ 273
1.410.643
$ ] 410.916
Total
Unreserved. Designated
Governmental Funds
General
Working capital
$ 712 807
H. Contributed Capital
The chaoges in the City's contributed capita! accounts for its proprietary funds were as follows:
Sources
Enterorise Funds
Water Sewer Total
$ 627,972 $ 790,037 $ ],4]8,009
233,063 3]5,861 548,924
09.045 ) (20.377) (39.422 )
$ 84] 990 $ ] 085521 $ ] 927.511
Beginning balance, contributed capital
Sources: Fixed assets contributed by other funds
Less: Depreciation on contributed assets
Ending balance, contributed capital
Note 4: DEFINED BENEFIT PENSION PLANS - STATEWIDE
A. Plan Description
All full.time and certain part-time employees of the City are covered by defmed benefit plans administered by the
Public Employees Retirement Association ofMinaesota (PERA). PERA administers the Public Employees
Retirement Fund (pERF), which is a cost.sharing, multiple-employer retirement plan. The plan is established and
administered in accordance with Minnesota Statutes, Chapters 353 and 356.
PERF members belong to either the Coordinated Plan or the Basic Plan. Coordinated Plan members are covered
by Social Security and Basic Plan members are not. All new members must participate in the Coordinated Plan.
PERA provides retirement benefits as well as disability benefits to members, and benefits to survivors upon death
of eligible members. Benefits are established by State Statute, and vest after three years of credited service. The
defmed retirement benefits are based on a member's highest average salary for any five successive years of
allowable service, age and years of credit at termination of service.
Two methods are used to compute benefits for PERF's Coordinated and Basic Plan members. The retiring
member receives the higher of a step.rate benefit accrual formula (Method I) or a level accrual formula (Method
2). Under Method], the annnity accrual rate for a Basic Plan member is 2.2 percent of average salary for each of
the first] 0 years of service and 2.7 percent for each remaining year. The annuity accrual rate for a Coordinated
Plan member is ].2 percent of average salary for each of the first 10 years and 1.7 percent for each remaining
year. Under Method 2, the annuity accrual rate is 2.7 percent of average salary for Basic Plan members and 1.7
percent for Coordinated Plan members for each year of service.
-19-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO FINANCIAL ST ATEMENTS
DECEMBER 31, 2001
Note 4: DEFINED BENEFIT PENSION PLANS - STATEWIDE - CONTINUED
For all PERF members whose annuity is calculated using Method I, a full annuity is available when age plus
years of service equal 90. A reduced retirement annuity is also available to eligible members seeking early
retirement.
There are different types of annuities available to members upon retirement. A normal annuity is a lifetime
annuity that ceases upon the death of the retiree - - no survivor annuity is payable. There are also various types of
joint and survivor annuity options available which will reduce the monthly normal annuity amount, because the
annuity is payable over joint lives. Members may also leave their contributions in the fund upon termination of
public service in order to qualify for a deferred annuity at retirement age. Refunds of contributions are available
at any time to members who leave public service, but before retirement benefits begin.
The benefit provisions stated in the previous paragraphs of this section are current provisions and apply to active
plan participants. Vested, terminated employees who are entitled to benefits but are not receiving them yet are
bound by the provisions in effect at the time they last terminated their public service.
PERA issues a publicly available financial report that includes financial statements and required supplementary
information for PERF. That report may be obtained by writing to PERA, 60 Empire Drive, Suite 200, SI. Paul,
Minnesota 55103-1855 or by calling 651-296-7460 or 1-800-652-9026.
B. Funding Policy
Minnesota Statutes Chapter 353 sets the rates for employer and employee contributions. These statutes are
established and amended by the state legislature. The City makes annual contributions to the pension plans equal
to the amount required by state statutes. PERF Basis Plan members and Coordinated Plan members are required
to contribute 8.75 percent and 4.75 percent, respectively, of their annual covered salary. The City is required to
contribute tbe following percentages of annual covered payroll: 11.43 percent for Basic Plan PERF members and
5.18 percent for Coordinated Plan PERF members. Member and employer contribution rates for Basic and
Coordinated members will increase by 0.35 percent effective January 2002. The City's contributions to the
PERF for the year ended December 31, 2001, 2000 and 1999 were $15,963, $15,736 and $14,953, respectively.
The City's contributions were equal to the contractually required contributions for each year as set by State
Statute.
NoteS: OTHER INFORMATION
A. Risk Management
The City is exposed to various risks of loss related to torts; theft of, damage to and destruction of assets; errors
and omissions; injuries to employees; and natural disasters for which the City carries insurance. The City obtains
insurance through participation in the League of Minnesota Cities Insurance Trust (LMCIT), which is a risk
sharing pool with approximately 800 other governmental units. The City pays an annual premium to LMCIT for
its workers compensation and property and casualty insurance. The LMCIT is self sustaining through member
premiums and will reinsure for claims above a prescribed dollar amount for each insurance event. Settled claims
have not exceeded the City's coverage in any of the past three fiscal years.
Liabilities are reported when it is probable that a loss has occurred and the amount of the loss can be reasonably
estimated. Liabilities, if any, include an amount for claims that have been incurred but not reported (IBNRs).
The City's management is not aware of any incurred but not reported claims.
-20-
CITY OF CENTERVILLE, MINNESOTA
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2001
Note 5: OTHER INFORMA TlON - CONTINUED
B, Segment Information for Enterprise Funds
The City maintains two enterprise funds. The Water and Sewer funds account for the provision of basic utility
services to all citizens. Selected segment information for the year ended December 31, 2001 is as follows:
Water Sewer Total
Operating revenue $ 184,481 $ 202,121 $ 386,602
Depreciation expense 30,717 28,382 59,099
Operating income 29,759 13,873 43,632
Net income 168,243 167,833 336,076
Contributed capital additions 233,063 315,861 548,924
Fixed asset additions 233,063 315,861 548,924
Net working capital 1,090,724 1,596,467 2,687,191
Total assets 2,729,427 3,505,492 6,234,919
Bonds payable 267,000 333,000 600,000
Total equity 2,251,810 2,907,577 5,159,387
C. Legal Debt Margin
In accordance with Minnesota Statutes, the City may not incur or be subject to net debt in excess of 2 percent of
the market value of taxable property within the City. The total taxable market value of property within the City is
$154,675,000, which leaves a debt margin of $3,093,500. Net debt is payable solely from ad valorem taxes and,
therefore, excludes debt financed partially or entirely by special assessments, enterprise fund revenues or tax
increments. The City does not have any debt subject to the 2 percent limit.
Note 6: FIRE PROTECTION DISTRICT
In 1985, the City discontinued providing the fire protection services to the Centerville community. The City joined the
Centennial Fire District (District), along with the cities of Circle Pines and Lino Lakes. The City contributed all fire
apparatus and equipment items to the District. The City in turn will be receiving payments from the District of $2,270
for 15 years on the apparatus values and $4,973 for 10 years on the equipment values. The Council passed a resolution
to have these funds recorded in the City's fire capital projects fund. These payments are recognized as revenue when
they are received.
The City pays an annual membership fee to the District based on their percentage of the computed annual depreciation
on the apparatus and equipment values. The District still houses equipment in the City's building and pays for a share
of the utilities.
Note 7: COMMITMENTS
In 1997, the City entered into a Joint Powers agreement with the Anoka County Housing and Redevelopment Authority
(ACHRA) to provide senior housing within the City. The ACHRA has issued $1,290,000 of Housing Development
Revenue Bonds to provide for construction costs of the project. The City has reserved $71,631 in the Sewer Enterprise
Fund in accordance with the agreement with ACHRA. This amount is to be used in the event revenue is not sufficient
to cover operating expenses and debt service. The City would also be liable for any deficit above the amount reserved.
This commitment exists until December 31, 2012. No expenses were incurred relating to the commitment in 2001.
-21-
COMBINING AND INDIVIDUAL
FUND STATEMENTS
CITY OF CENTERVILLE
CENTERVTIlE,NITNNESOTA
YEAR ENDED
DECEMBER 31, 2001
CITY OF CENTERVILLE, MINNESOTA
GENERAL FUND
COMPARATIVE BALANCE SHEETS
DECEMBER 31, 2001 AND 2000
2001 2000
ASSETS
Cash and temporary investments $ 695,608 $ 720,290
Receivables
Accrued interest 4,700 4,426
Delinquent taxes 60,027 35,178
Accounts 1,500 262
Due from other governments 62,911 139,204
Prepaid items 273 28,065
TOTAL ASSETS $ 825,019 $ 927,425
LIABILITIES AND FUND BALANCE
LIABILITIES
Accounts payable $ 66,441 $ 53,418
Accrued salaries 15,875 13,113
Deferred revenue 29,623 19,740
TOTAL LIABILITIES 111,939 86,271
FUND BALANCE
Reserved for prepaid items 273 28,065
Urueserved
Designated for working capital 712,807 813,089
TOTAL FUND BALANCE 713,080 841,154
TOTAL LIABILITIES AND FUND BALANCE $ 825,019 $ 927,425
-22-
CITY OF CENTERVILLE, MINNESOTA
GENERAL FUND
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
YEAR ENDED DECEMBER 31, 2001
(With comparative actual amounts for the year ended December 31, 2000)
2001 2000
Variance -
Favorable
Budget Actual (Unfavorable) Actual
REVENUE
General property taxes $ 1,210,000 $ 1,225,296 $ 15,296 $ 986,446
Licenses and permits
Business 11,860 16,791 4,931 17,611
Nonbusiness 140,369 218,876 78,507 199,114
Total 152,229 235,667 83,438 216,725
Intergovernmental
State
Local government aid 25,280 25,280 69,987
Property tax credits 110,028 II 0,028 110,001
Police aid 15,000 19,666 4,666 19,977
2% Fire relief aid 80,393 80,393 63,551
Total 150,308 235,367 85,059 263,516
Charges for services
General government 600 780 180 500
Culture and recreation 100 (100)
Total 700 780 80 500
Fines and forfeitures 32,580 32,269 (311) 28,162
Interest on investments 76,695 20,787 (55,908) 48,357
Miscellaneous
Other 26,840 15,162 (I 1,678) 497
Newsletter 190 190 2,910
Refunds and reimbursements 5,000 25,211 20,211 39,336
Total 31,840 40,563 8,723 42,743
TOTAL REVENUE 1,654,352 1,790,729 136,377 1,586,449
-23-
CITY OF CENTERVILLE, MINNESOTA
GENERAL FUND
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL - CONTINUED
YEAR ENDED DECEMBER 3 1,2001
(With comparative actual amounts for the year ended December 31, 2000)
2001 2000
Variance.
Favorable
Budget Actual (Unfavorable) Actual
EXPENDITURES
Current
General government
Mayor and council
Personal services $ 13,358 $ 18,612 $ (5,254) $ 10,416
Other services and charges 1,500 6,946 (5,446) 303
Total 14,858 25,558 (10,700) 10,719
Elections
Personal services 1,565
Supplies 186
Total 1,751
Planning and zoning
Other services and charges 1,540 5,406 (3,866) 2,633
Economic development
Supplies 6,500 176 6,324 4,549
Other services and charges 6,008 (6,008)
Total 6,500 6,184 316 4,549
Administration
Personal services 208,100 179,612 28,488 171,985
Supplies 10,100 7,317 2,783 10,912
Other services and charges 84,737 84,912 (175) 122,773
Total 302,937 271,841 31,096 305,670
Assessing
Other services and charges 14,250 17,594 (3,344) 13,232
Legal and accounting
Other services and charges 49,925 72,071 (22,146) 52,942
Engineering services
Other services and charges 25,250 14,897 10,353 1,585
Insurance
Other services and charges 15,000 9,447 5,553 12,606
-24-
THIS PAGE IS LEFT BLANK
INTENTIONALLY
CITY OF CENTERVILLE, MINNESOTA
GENERAL FUND
STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL - CONTINUED
YEAR ENDED DECEMBER 31, 2001
(With comparative actual amounts for the year ended December 31, 2000)
2001 2000
Variance -
Favorable
Budget Actual (Unfavorable) Actual
EXPENDITURES - CONTINUED
Current - Continued
Public works - Continued
Street lighting
Other services and charges $ $ $ $ 20,194
Total public works 192,188 196,832 (4,644) 149,930
Culture and recreation
Personal services 39,322 21,948 17,374 25,640
Supplies 13 ,200 6,512 6,688 23,330
Other services and charges 45,590 60,274 (14,684) 50,347
Total culture and recreation 98,112 88,734 9,378 99,317
Miscellaneous
Other services and charges 46,686 (46,686) 4,321
Total current expenditures 1,269,624 1,421,077 (151,453) 1,220,172
Capital outlay
(}eneralgovernrnent 60,000 237,501 (177,501) 57,971
Public safety 3,000 37,469 (34,469) 985
Public works 199,128 257,863 (58,735) 416,256
Culture and recreation 600 20,118 (19,518)
Total capital outlay 262,728 552,951 (290,223 ) 475,212
TOTAL EXPENDITURES 1,532,352 1,974,028 (441,676) 1,695,384
EXCESS (DEFICIENCY) OF REVENUE OVER
EXPENDITURES 122,000 (183,299) (305,299) (108,935)
OTHER FINANCING SOURCES (USES)
Operating transfer in 177,225 177,225 21,000
Operating transfer out (122,000) (122,000) (122,507)
TOTAL OTHER FINANCING SOURCES (USES) (122,000) 55,225 177,225 (101,507)
EXCESS (DEFICIENCY) OF REVENUE
AND OTHER FINANCING SOURCES OVER
EXPENDITURES AND OTHER FINANCING USES $ (128,074) $ (128,074) (210,442)
FUND BALANCE, JANUARY I 841,154 1,051,596
FUND BALANCE, DECEMBER 31 $ 713,080 $ 841,154
-26-
CITY OF CENTERVILLE, MINNESOTA
SPECIAL REVENUE FUNDS
COMBINING BALANCE SHEET
DECEMBER 31, 2001
(With comparative totals for December 31, 2000)
City Gambling
Cable T.V. Recycling Celebration Donation
ASSETS
Cash and temporary investments (deficit) $ 18,856 $ (16,938) $ (34,762) $ 21,124
Receivables
Accrued interest 230
Accounts 7,200 4,106
Due from other governments 6,498
TOTAL ASSETS $ 26,286 $ (10,440) $ (34,762) $ 25,230
LIABILITIES AND FUND BALANCE (DEFICIT)
LIABILITIES
Accounts payable $ $ $ 200 $
Accrued salaries 188
TOTAL LIABILITIES 188 200
FUND BALANCE (DEFICIT)
Unreserved
Undesignated 26,286 (10,628) (34,962) 25,230
TOTAL LIABILITIES AND FUND
BALANCE (DEFICIT) $ 26,286 $ ( 10,440) $ (34,762) $ 25,230
-27-
Totals
2001 2000
$ (11,720) $ (25,037)
230 39
11,306 8,497
6,498 3,474
$ 6,314 $ (13,027)
$
200 $
188
108
388 108
5,926 (13,135)
$ 6,314 $ (13,027)
-28-
CITY OF CENTERVILLE, MINNESOTA
SPECIAL REVENUE FUNDS
COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN FUND BALANCE (DEFICIT)
YEAR ENDED DECEMBER 3 1,2001
(With comparative totals for the year ended December 31, 2000)
City Gambling
Cable T.V. Recycling Celebration Donation
REVENUE
Taxes
Cable franchise fee $ 7,200 $ $ $
Intergovernmental
Recycling grant 10,522
Interest on investments 671 291
Miscellaneous
Other 14,293 22,261
TOTAL REVENUE 7,871 10,522 14,293 22,552
EXPENDITURES
Current
Culture and recreation
Personal services 1,355
Supplies 212
Other services and charges 514 29,405
Sanitation
Personal services 188
Supplies 1,073
Other services and charges 3,430
TOTAL EXPENDITURES 2,081 4,691 29,405
EXCESS (DEFICIENCY) OF REVENUE OVER
EXPENDITURES 5,790 5,831 (15,112) 22,552
FUND BALANCE (DEFICIT), JANUARY I 20,496 (16,459) (19,850) 2,678
FUND BALANCE (DEFICIT), DECEMBER 31 $ 26,286 $ (10,628) $ (34,962) $ 25,230
-29-
Totals
200 I 2000
$ 7,200 $ 9,132
10,522 3,489
962 427
36,554 22,775
55,238 35,823
1,355 994
212
29,919 28,656
188 472
1,073 1,023
3,430 1,980
36,177 33,125
19,061 2,698
(13,135) (15,833)
$ 5,926 $ (13,135)
-30-
I _
CITY OF CENTERVILLE, MINNESOTA
DEBT SERVICE FUNDS
COMBINING BALANCE SHEET
DECEMBER 31, 2001
(With comparative totals for December 31,2000)
Flood 1993
Plains Improvements Acorn Creek
Reduction 1979 1987 Improvements
ASSETS
Cash and temporary investments (deficit) $ 25,082 $ 1,192 $ 30,685 $ (38,296)
Receivables
Accrued interest 191
Special assessments
Delinquent 6,030 1,294
Deferred 149 5,127 12,404
Prepaid items
TOTAL ASSETS $ 31,303 $ 1,341 $ 37,106 $ (25,892)
LIABILITIES AND FUND BALANCE (DEFICIT)
LIABILITIES
Accounts payable $ 5,023 $ $ $
Deferred revenue 83 149 6,254 12,404
TOTAL LIABILITIES 5,106 149 6,254 12,404
FUND BALANCE (DEFICIT)
Reserved for debt service 26,197 1,192 30,852
Unreserved
Undesignated (38,296)
TOTAL FUND BALANCE (DEFICIT) 26,197 1,192 30,852 (38,296)
TOTAL LIABILITIES AND
FUND BALANCE (DEFICIT) $ 31,303 $ 1,341 $ 37,106 $ (25,892)
-31-
L-___ _
Elementary G.O. G.O.
School Improvement Improvement
Municipal Clearwater Water Parkview Bonds of Bonds of Totals
Building Meadows Extension Development 2000 2001 2001 2000
$ (90,361) $ 143,349 $ 261,557 $ 463,165 $ 432,606 $ 41,268 $ 1,270,247 $ 1,076,496
1,076 1,609 2,835 1,362 119 7,192 4,564
245 923 2,312 10,804 2,938
4,423 49,464 13,666 262,176 347,409 732,921
59,035 59,035
$ (31,326) $ 148,848 $ 312,875 $ 480,589 $ 698,456 $ 41,387 $ 1,694,687 $ 1,816,919
$ $ $ $ $ $ $ 5,023 $
4,423 49,464 13,666 262,200 348,643 737,252
4,423 49,464 13,666 262,200 353,666 737,252
144,425 263,411 466,923 436,256 41,387 1,410,643 1,150,715
(31,326) (69,622) (71,048)
(31,326) 144,425 263,411 466,923 436,256 41,387 1,341,021 1,079,667
$ (31,326) $ 148,848 $ 312,875 $ 480,589 $ 698,456 $ 41,387 $ 1,694,687 $ 1,816,919
-32-
CITY OF CENTERVILLE, MINNESOTA
DEBT SERVICE FUNDS
COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES
IN FUND BALANCE (DEFICIT)
YEAR ENDED DECEMBER 31, 200 I
(With comparative totals for the year ended December 31, 2000)
Flood 1993
Plains Improvements Acorn Creek
Reduction 1979 1987 Improvements
REVENUE
Special assessments $ 24,827 $ $ 5,342 $
Interest on investments 857 32
TOTAL REVENUE 25,684 32 5,342
EXPENDITURES
Capital outlay 5,023
Debt service
Bond principal 33,750 50,000
Interest and other 2,468 175 5,888
TOTAL EXPENDITURES 41,241 175 55,888
EXCESS (DEFICIENCY) OF REVENUE OVER
EXPENDITURES (15,557) (143) (50,546)
OTHER FINANCING SOURCES (USES)
Operating transfer in 58,000
Bond proceeds
TOTAL OTHER FINANCING
SOURCES (USES) 58,000
EXCESS (DEFICIENCY) OF REVENUE AND
OTHER FINANCING SOURCES OVER
EXPENDITURES AND OTHER FINANCING USES (15,557) (143) 7,454
FUND BALANCE (DEFICIT), JANUARY 1 41,754 1,335 23,398 (38,296)
FUND BALANCE (DEFICIT), DECEMBER 31 $ 26,197 $ 1,192 $ 30,852 $ (38,296)
-33-
Elementary G.O. G.O.
School Improvement Improvement
Municipal Cleanvater Water Parleview Bonds of Bonds of Totals
Bui]ding Meadows Extension Development 2000 2001 2001 2000
$ $ 6,160 $ 12,389 $ 17,874 $ 415,126 $ $ 481,718 $ 77,550
4,826 7,215 12,713 6,]10 536 32,289 49,996
]0,986 19,604 30,587 421,236 536 5 ]4,007 ]27,546
3,693 8,716 27,780
53,806 91,250 35,000 55,000 318,806 327,167
8,768 6,278 ]7,576 23,528 23,301 475 88,457 80,118
62,574 97,528 52,576 82,221 23,301 475 415,979 435,065
(62,574) (86,542) (32,972) (51,634) 397,935 61 98,028 (307,519)
64,000 122,000 122,507
4],326 4],326 ]5,552
64,000 4],326 ] 63,326 138,059
1,426
(86,542)
(32,972)
(5],634)
397,935
4],387
26],354
(]69,460)
(32,752)
230,967
296,383
5] 8,557
38,321
1,079,667
1,249,127
$ 1,341,021
$ 1,079,667
$ (31,326) $ 144,425 $ 263,411
$ 466,923 $ 436,256 $ 41,387
1
I,
-34-
CITY OF CENTERVILLE, MINNESOTA
CAPITALPROmCTSFUNDS
COMBINING BALANCE SHEET
DECEMBER 31, 2001
(With comparative totals as of December 31, 2000)
Park Fire TIF
Fund Fund Proj eels
ASSETS
Cash and temporary investments (deficit) $ $ 5,820 $ 138,856
Receivables
Accrued interest 625 33 664
Delinquent taxes
Accounts
TOTAL ASSETS $ 625 $ 5,853 $ 139,520
LIABILITIES AND FUND BALANCE (DEFICI1)
LIABILITIES
Accounts payable $ $ $
Contracts payable
Accrued salaries payable
TOTAL LIABILITIES
FUND BALANCE (DEFlCI1)
Unreserved
Undesignated 625 5,853 139,520
TOTAL LIABILITIES AND
FUND BALANCE (DEFICIT) $ 625 $ 5,853 $ 139,520
-35-
Eagle
Pedestrian Stonn Pass Lakeland TIF TIF Parkview Willow Glen
Trail Ways Water Additions Hills District 1-4 District 1-5 Development Development
$ (352) $ 185,724 $ (10,786) $ (45,898) $ (2,710) $ (7,824) $ 43,535 $ 24,978
],024 276 143
160
2,338 1,59]
$ (352) $ 189,086 $ (]0,786) $ (45,898) $ (2,550) $ (6,233) $ 43,81l $ 25,12]
$
$
$
366 $
$
$
$
$
260
260 366
(352)
188,826
(11,152)
(45,898)
(2,550)
(6,233)
43,811
25,12]
$ 25,121
$
(352) $ 189,086 $ (10,786) $ (45,898) $ (2,550) $ (6,233) $ 43,811
-36-
L_____ _
CITY OF CENTERVILLE, MINNESOTA
CAPITAL PROJECTS FUNDS
COMBINING BALANCE SHEET - CONTINUED
DECEMBER 31, 2001
(With comparative totals as of December 31, 2000)
Woods of
Clearwater 21st Avenue Center
Creek Improvements Villa
ASSETS
Cash and temporary investments (deficit) $ 10,579 $ (8,467) $ (40,553)
Receivables
Accrued interest
Delinquent taxes
Accounts
TOTAL ASSETS $ 10,579 $ (8,467) $ (40,553)
LIABILITIES AND FUND BALANCE (DEFICIT)
LIABILITIES
Accounts payable $ $ $
Contracts payable
Accrued salaries payable
TOTAL LIABILITIES
FUND BALANCE (DEFICIT)
Unreserved
Undesignated 10,579 (8,467) (40,553)
TOTAL LIABILITIES AND
FUND BALANCE (DEFICIT) $ 10,579 $ (8,467) $ (40,553)
-37-
Royal Public Lift Station
Buechler Deer Industrial Works #2 Hunter's Downtown Pheasant
Estates Pass Park Building Renovation Crossing Revitalization Marsh
$ 1,943 $ (3,599) $ (90,100) $ (6,029) $ (159,422) $ 90,950 $ (8,560) $ 582,444
635 1,685
$
1,943
$
1,943
$ (3,599) $ (90,100) $ (6,029) $ (159,422) $ 91,585 $ (8,560) $ 584,129
$
(3,599)
$ 155,289
15,292
170,581
413,548
$ 1,943 $ (3,599) $ (90,100) $ (6,029) $ (159,422) $ 91,585 $ (8,560) $ 584,129
L____ _ _
$
86 $
$
86
(90,186)
(159,422)
(6,029)
-38-
$ 21,955 $
4,928
26,883
64,702
(8,560)
THIS PAGE IS LEFT BLANK
INTENTIONALLY
CITY OF CENTERVILLE, MINNESOTA
CAPITAL PROJECT FUNDS
COMBINED BALANCE SHEET - CONTINUED
DECEMBER 31, 2001
(With comparative totals as of December 31,2000)
Economic
The Development Totals
Shores Commission 2001 2000
ASSETS
Cash and temporary investments (deficit) $ (901) $ (1,401) $ 698,227 $ 299,790
Receivables
Accrued interest 5,085 2,143
Delinquenllaxes 160 54
Accounts 3,929 5,244
TOTAL ASSETS $ (901) $ (1,401) $ 707,401 $ 307,231
LIABILITIES AND FUND BALANCE (DEFICIT)
LIABILITIES
Accounts payable $ 117 $ 120 $ 177,933 $ 27,714
Contracts payable 20,220
Accrued salaries payable 260
TOTAL LIABILITIES 1\7 120 198,413 27,714
FUND BALANCE (DEFICIT)
Unreserved
Vndesignaled (1,018) (1,521) 508,988 279,517
TOTAL LIABILITIES AND
FUND BALANCE (DEFICIT) $ (901) $ (1,401) $ 707,401 $ 307,231
-39-
CITY OF CENTERVILLE, MINNESOTA
CAPITAL PROJECTS FUNDS
COMBINING STATEMENT OF REVENUE, EXPENDITURES AND
CHANGES IN FUND BALANCE (DEFICIT)
YEAR ENDED DECEMBER 31, 200 I
(With comparative totals for the year ended December 31, 2000)
Park Fire TIF
Fund Fund Projects
REVENUE
Tax increments $ $ $
Charges for services
Interest on investments 2,803 149 2,976
MisceHaneous
Other
TOTAL REVENUE 2,803 149 2,976
EXPENDITURES
Current
Miscellaneous
Capital outlay
Public works
Economic development
Other
TOTAL EXPENDITURES
EXCESS (DEFICIENCY) OF REVENUE
OVER EXPENDITURES 2,803 149 2,976
OTHER FINANCING SOURCES (USES)
Bond proceeds
Operating transfers out (109,191)
TOTAL OTHER FINANCING
SOURCES (USES) (109,191)
EXCESS (DEFICIENCY) OF REVENUE AND
OTHER FINANCING SOURCES OVER
EXPENDITURES AND OTHER FINANCING USES (106,388) 149 2,976
FUND BALANCE (DEFICI1), JANUARY 1 107,013 5,704 136,544
FUND BALANCE (DEFICI1), DECEMBER 31 $ 625 $ 5,853 $ 139,520
-40-
Eagle
Pedestrian Storm Pass LakeJand TIFDistrict TIF District Parkview Willow Glen
Trail Ways Water Additions Hills 1-4 1-5 Development Development
$ $ $ $ $ 24,310 $ 270 $ $
4,592 1,239 640
20,707
25,299 24,310 270 1,239 640
307
366
10,000
26,700
307
366
26,700
10,000
(8,761)
640
(366)
(2,390)
270
24,992
(7,526)
(7,526)
17,466
(366)
(2,390)
270
(8,761)
640
(352)
171,360
(10,786)
(45,898)
(160)
(6,503)
52,572
24,481
$
(352) $ 188,826 $ (11,152) $ (45,898) $ (2,550) $ (6,233) $ 43,811
$ 25,121
-41-
CITY OF CEN1ERVILLE, MINNESOTA
CAPITAL PROJECTS FUNDS
COMBINING STA 1EMENT OF REVENUE, EXPENDITURES AND
CHANGES IN FUND BALANCE (DEFICIT) - CONTINUED
YEAR ENDED DECEMBER 3 1,2001
(With comparative totals for the year ended December 3 I, 2000)
Woods of
Clearwater 21st Avenue Center
Creek Improvements Villa
REVENUE
Tax increments $ $ $
Charges for services
Interest on investments 268
Miscellaneous
Other
TOTAL REVENUE 268
EXPENDITURES
Current
Miscellaneous
Capital outlay
Public works 3,567 3,665
Economic development
Other
TOTAL EXPENDITURES 3,567 3,665
EXCESS (DEFICIENCY) OF REVENUE
OVER EXPENDITURES 268 (3,567) (3,665)
OlHER FINANCING SOURCES (USES)
Bond proceeds
Operating transfers out
TOTAL OTHER FINANCING
SOURCES (USES)
EXCESS (DEFICIENCY) OF REVENUE AND
OTHER FINANCING SOURCES OVER
EXPENDITURES AND OlHER FINANCING USES 268 (3,567) (3,665)
FUND BALANCE (DEFICIT), JANUARY I 10,311 (4,900) (36,888)
FUND BALANCE (DEFICIT), DECEMBER 3 I $ 10,579 $ (8,467) $ (40,553)
-42-
II
I
L __
Royal Public Lift Station
Buechler Deer Industrial Works #2 Hunter's Downtown Pheasaot
Estates Pass Park Building Renovation Crossing Revitalization Marsh
$ $ $ $ $ $ $ $
55 2,846 7,559
12,500
55 2,846 20,059
434
434
(379)
(379)
2,322
533,173
533,173
(513,114)
927,990
927,990
414,876
(1,328)
$ 1,943 $ (3,599) $ (90,186) $ (6,029) $ (159,422) $ 64,702 $ (8,560) $ 413,548
614
1,329
614
1,329
(614)
(1,329)
(614)
(1,329)
(2,985)
(6,029)
(88,857)
7,803
63,693
5,541
7,803
5,541
63,693
(7,803)
(60,847)
(5,541)
(7,803)
(60,847)
(5,541)
(151,619)
(3,019)
125,549
-43-
THIS PAGE IS LEFT BLANK
INTENTIONALLY
CITY OF CENTERVILLE, MINNESOTA
CAPITAL PROJECTS FUNDS
COMBINING STATEMENT OF REVENUE, EXPENDITURES AND
CHANGES IN FUND BALANCE (DEFICIT) - CONTINUED
YEAR ENDED DECEMBER 3 1,2001
(With comparative totals for the year ended December 31, 2000)
Economic
The Development Totals
Shores Commission 2001 2000
REVENUE
Tax increments $ $ $ 24,580 $ 24,141
Charges for services 34,463
Interest on investments 23,127 23,479
Miscellaneous
Other 112 33,319 10,803
TOTAL REVENUE 112 81,026 92,886
EXPENDITURES
Current
Miscellaneous 63,815
Capital outlay
Public works 1,018 631,510 555,871
Economic development 4,618 31,318
Other 145,929
TOTAL EXPENDITURES 1,018 4,618 662,828 765,615
EXCESS (DEFICIENCY) OF REVENUE
OVER EXPENDITURES (1,018) (4,506) (581,802) (672,729)
OTHER FINANCING SOURCES (USES)
Bond proceeds 927,990 706,483
Operating transfers out (116,717)
TOTAL OTHER FINANCING
SOURCES (USES) 811,273 706,483
EXCESS (DEFICIENCY) OF REVENUE AND
OTHER FINANCING SOURCES OVER
EXPENDITURES AND OTHER FINANCING USES (1,018) (4,506) 229,471 33,754
FUND BALANCE (DEFICIT), JANUARY I 2,985 279,517 245,763
FUND BALANCE (DEFICIT), DECEMBER 31 $ (1,018) $ (1,521) $ 508,988 $ 279,517
-44-
L
CITY OF CENTERVILLE, MINNESOTA
ENTERPRISE FUNDS
COMBINING BALANCE SHEET
DECEMBER 31, 2001
(With comparative totals for the year ended December 31, 2000)
Totals
ASSETS
CURRENT ASSETS
Cash and temporary investments
Receivables
Accrued interest
Accounts
Inventories
Prepaid items
Water
Sewer
2001
2000
TOTAL OTHER ASSETS
$ 1,264,755 $ 1,818,376 $ 3,083,131 $ 2,762,857
6,814 10,076 16,890 10,063
49,516 59,773 109,289 87,233
8,971 8,971 32,790
285 9,157 9,442 8,944
1,330,341 1,897,382 3,227,723 2,901,887
1,364,761 1,683,510 3,048,271 2,499,347
(180,984) (337,501) (518,485) (460,047)
1,183,777 1,346,009 2,529,786 2,039,300
212,935 259,200 472,135 499,379
2,374 2,901 5,275 5,935
215,309 262,101 477,410 505,314
$ 2,729,427 $ 3,505,492 $ 6,234,919 $ 5,446,501
TOTAL CURRENT ASSETS
FIXED ASSETS, AT COST
LESS ACCUMULATED DEPRECIATION
TOTAL FIXED ASSETS, NET
OTHER ASSETS
Special assessments receivable
Bond discount
TOTAL ASSETS
LIABILITIES AND FUND EQUITY
CURRENT LIABILITIES
Accounts payable
Accrued salaries payable
Current portion of bonds payable
Deferred revenue
$ 5,821 $ 16,047 $ 21,868 $ 13,063
927 734 1,661 327
29,000 36,000 65,000 60,000
203,869 248,134 452,003 498,724
239,617 300,915 540,532 572,114
238,000 297,000 535,000 600,000
477,617 597,915 1,075,532 1,172,114
841,990 1,085,521 1,927,511 1,418,009
71,631 71,631 71,631
1,409,820 1,750,425 3,160,245 2,784,747
2,251,810 2,907,577 5,159,387 4,274,387
$ 2,729,427 $ 3,505,492 $ 6,234,919 $ 5,446,501
TOTAL CURRENT LIABILITIES
LONG-TERM LIABILITIES
Bonds payable less current portion above
TOTAL LIABILITIES
FUND EQUITY
Contributed capital
Retained earnings
Reserved
Unreserved
TOTAL FUND EQUITY
TOTAL LIABILITIES AND FUND EQUITY
-45-
CITY OF CENTERVILLE, MINNESOTA
ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUE, EXPENSES AND CHANGES IN RETAINED EARNINGS
YEAR ENDED DECEMBER 31, 2001
(With comparative totals for the year ended December 31, 2000)
Totals
Water Sewer 2001 2000
OPERATING REVENUE
Charges for services $ 184,481 $ 202,12\ $ 386,602 $ 327,736
OPERATING EXPENSES
Salaries and benefits 21,640 15,535 37,175 42,504
Supplies 66,645 3,848 70,493 26,999
Other services and charges 26,008 8,173 34,181 15,523
Utilities 9,712 1,174 10,886 10,558
MCES - Disposal charges 131,\36 \3\,\36 164,\25
Depreciation 30,717 28,382 59,099 39,891
TOTAL OPERATING EXPENSES 154,722 188,248 342,970 299,600
OPERATING INCOME 29,759 13,873 43,632 28,136
NONOPERATING REVENUE (EXPENSE)
Interest on investments 30,558 45,188 75,746 109,859
Special assessments 46,579 57,883 104,462 87,567
Hook up fees and unit charges 101,628 99,669 201,297 257,223
Interest expense (12,849) (15,704) (28,553) (31,027)
TOTAL NON OPERA TING REVENUE (EXPENSE) 165,916 187,036 352,952 423,622
INCOME BEFORE OPERATING TRANSFERS 195,675 200,909 396,584 451,758
OPERATING TRANSFERS OUT (27,432) (33,076) (60,508) (21,000)
NET INCOME 168,243 167,833 336,076 430,758
CREDIT FOR DEPRECIA nON ON CONTRIBUTED
ASSETS 19,045 20,377 39,422 33,610
NET INCREASE IN RETAINED EARNINGS 187,288 188,2\0 375,498 464,368
RETAINED EARNINGS, JANUARY I 1,222,532 1,633,846 2,856,378 2,392,010
RETAINED EARNINGS, DECEMBER 31 $ 1,409,820 $ 1,822,056 $ 3,231,876 $ 2,856,378
-46-
CITY OF CENTERVILLE, MINNESOTA
ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED DECEMBER 31,2001
(With comparative totals for the year ended December 31, 2000)
Totals
Water Sewer 2001 2000
CASH FLOWS FROM OPERATING ACTIVITIES
Operating income $ 29,759 $ 13,873 $ 43,632 $ 28,136
Adjustments to reconcile operating income to net cash
provided by operating activities:
Depreciation and amortization 30,717 28,382 59,099 39,891
(Increase) decrease in assets:
Prepaid items (285) (213) (498) (8,944)
Accounts receivable (15,735) (6,321) (22,056) (2,433)
Inventories 23,819 23,819 (9,668)
Increase (decrease) in liabilities:
Accounts payable 2,729 6,076 8,805 6,482
Accrued salaries payable 740 594 1,334 (1,140)
Deferred revenue (19,521) (27,200) (46,721) (23,865)
NET CASH PROVIDED BY OPERATING ACTIVITIES 52,223 15,191 67,414 28,459
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
Operating transfer out (27,432) (33,076) (60,508) (21,000)
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Hook up fees and unit charges 101,628 99,669 201 ,297 257,223
Special assessments received 57,348 74,358 131,706 111,471
Principal paid on bonds (27,000) (33,000) (60,000) (60,000)
Interest paid on debt (12,849) (15,704) (28,553) (31,028)
Purchase of fixed assets (3,160)
NET CASH PROVIDED BY CAPITAL
AND RELATED FINANCING ACTIVITIES 119,127 125,323 244,450 274,506
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received on investments 27,692 41,226 68,918 105,192
NET INCREASE IN CASH AND CASH EQUlV ALENTS 171,610 148,664 320,274 387,157
CASH AND CASH EQUIVALENTS, JANUARY 1 1,093,145 1,669,712 2,762,857 2,375,700
CASH AND CASH EQUIVALENTS, DECEMBER 31 $ 1,264,755 $ 1,818,376 $ 3,083,131 $ 2,762,857
NONCASH CAPITAL AND RELATED FINANCING ACTIVITIES
Assets contributed by other funds $ 233,063 $ 315,861 $ 548,924 $ 317,105
-47-
CITY OF CENTERVILLE, MINNESOTA
TAX LEVIES AND COLLECTIONS
DECEMBER 31, 2001
Percentage
Collection Percent Collection of Total
Total of Current of Levy of Prior Total Collections
Year Levv Years' Levy Collected Years' Levv Collections to Levv
1992 $ 338,500 $ 332,270 98.16% $ 6,582 $ 338,852 100.10%
1993 365,137 373,421 102.27 4,901 378,322 103.61
1994 421,224 414,883 98.49 628 415,511 98.64
1995 449,058 445,422 99.19 4,315 449,737 100.15
1996 531,775 520,523 97.88 5,077 525,600 98.84
1997 536,082 532,625 99.36 9,229 541,854 10 1.08
1999 562,007 557,814 99.25 4,422 562,236 100.04
1999 762,130 748,136 98.16 18,259 766,395 100.60
2000 985,009 968,826 98.36 13,933 982,759 99.77
2001 1,210,000 1,186,697 98.07 14,048 1,200,745 99.24
SPECIAL ASSESSMENT LEVIES AND COLLECTIONS
Percentage
Collection Percent Collection of Total
Total of Current of Levy of Prior Total Collections
Year Levv Years' Levy Collected Years' Levv Collections to Levv
1992 $ 91,788 $ 85,693 93.34% $ 4,520 $ 90,213 98.28 %
1993 63,248 59,082 93.41 5,765 64,847 102.53
1994 57,881 52,792 91.21 2,591 55,383 95.68
1995 104,251 100,431 96.34 1,470 101,901 97.74
1996 93,420 91,836 98.30 5,904 97,740 104.62
1997 175,539 130,529 74.36 1,614 132,143 75.28
1998 116,286 110,705 95.20 42,760 153,465 131.97
1999 273,814 259,003 94.60 55,058 314,061 117.00
2000 151,401 141,190 93.26 2,414 143,604 94.85
2001 261,982 252,397 96.34 22,385 274,782 104.89
-48-
I _
THIS PAGE IS LEFT BLANK
INTENTIONALLY
OTHER REPORTS
CITY OF CENTER Vll.LE
CENTERVll.l.E, MINNESOTA
YEAR ENDED
DECEMBER 31, 2001
TillS PAGE IS LEFT BLANK
INTENTIONALLY
1241 Ohms Lane
Suite 200
Edina, MN 55439
REPORT ON MINNESOTA LEGAL COMPLIANCE
Honorable Mayor and City Council
City of Centerville, Minnesota
We have audited the general purpose financial statements of the City of Centerville, Minnesota as of and for the year ended
December 31, 2001, and have issued our report thereon dated March 29, 2002. In our report, our opinion was qualified because
the general fixed asset account group was not audited.
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the
provisions of the Minnesota Legal Comoliance Audit Guide for Local Government, promulgated by the Legal Compliance Task
Force pursuant to Minnesota Statute Sec. 6.65. Accordingly, the audit included such tests of the accounting records and such
other auditing procedures, as we considered necessary in the circumstances.
The Minnesota Legal Compliance Audit Guide for Local Government covers five main categories of compliance to be tested:
contracting and bidding, deposits and investments, conflicts of interest, public indebteduess, claims and disbursements. Our study
included all of the listed categories.
The results of our tests indicate that for the items tested, the City complied with the material terms and conditions of applicable
legal provisions except as noted below.
In accordance with Minnesota Statutes, section118A.03, the City is required to pledge collateral equal to 110 percent of their
deposits not covered with insurance. At December 31, 2001, the City did not have the full 110 percent of collateral pledged.
This report is intended solely for the information and use of the City Council, management and the Minnesota Office of the State
Auditor and is not intended to be and should not be used by anyone other than these specified parties.
March 29, 2002
Minneapolis, Minnesota
db/.,,, U <I- 7lf~/l LP
ABDO, EICK & MEYERS, LLP
Certified Public Accountants
952.835.9090 Fax 952.835.326\
-49-
www.aemcpas.com
7241 Ohms Lane
Suite 200
Edina, MN 55439
mPO~ONCOWU~CEMIDONmrnRN~comRm
OVER FIN~CI~ REPORTmG BASED ON ~ AUDIT OF
FIN~CI~ ST ATEMEmS PERFORMED IN ACCORD~CE
WITH GOVERNMENT AUDITING STANDARDS
Honorable Mayor and City Council
City of Centervitle, Minnesota
We have audited the general purpose financial statements of the City of Centerville, Minnesota as of and for the year ended
December 31, 2001 and have issued our report thereon dated March 29, 2002. In our report, our opinion was qualified because
the general fixed assets account group was not audited. Except as discussed in the precediug sentence, we conducted our audit in
accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial
audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether the City's general purpose financial statements are free of material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants,
noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However,
providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express
such an opinion. The results of our tests disclosed an instance of noncompliance that is required to be reported under Government
Auditing Standards. It is identified on page 49.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the City's internal control over financial reporting in order to determine our
auditing procedures for the purpose of expressing our opinion on the general purpose financial statements and not to provide
assurance on the internal control over financial reporting. However, we noted certain matters involving the internal control over
financial reporting and its operation that we consider to be reportable conditions. Reportable conditions involve matters coming
to our attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that, in
our judgment, could adversely affect the City's ability to record, ptOcess, summarize and report financial data consistent with the
assertions of management in the general purpose financial statements.
Our study and evaluation disclosed that because of the limited size of your office staff, your City has limited segregation of duties.
A good internal control structure contemplates an adequate segregation of duties so that no one individual handles a transaction
from inception to completion. While we recognize that your City is not large enough to permit an adequate segregation of duties
in all respects, it is important, however, that you be aware of this reportable condition.
952.835.909Q Fax 952.835.3261
-50-
www.aetncpas.com
Page Two
A material weakness is a condition in which the design or operation of one or more of the internal control components does not
reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the general purpose
financial statements being audited may occur and not be detected within a timely period by employees in the normal course of
performing their assigned functions. Our consideration of the internal control over financial reporting would not necessarily
disclose all matters in the internal control that might be reportable conditions and, accordingly, would not necessarily disclose all
reportable conditions that are also considered to be material weaknesses. However, we believe the reportahle condition described
above is a material weakness.
We also noted other matters involving the internal control over financial reporting that we have reported to management of the
City in a separate letter dated March 29, 2002.
This report is intended solely for the information and use of the City Council, management, others within the City and the
Minnesota Office of the State Auditor and is not intended to be and should not be used by anyone other than these specifies
parties.
March 29, 2002
Minneapolis, Minnesota
~ ~ct'" /J!~/ L.l,1'
ABDO, EICK & MEYERS, LLP
Certified Public Accountants
-51-
City of CenterviIle
City Council Meeting
August 14, 2002
To:
Ms. Kim Moore-Sykes ,
Honorable Mayor and Members of the City Council
From:
Ellen Panlseth, Finance Director
Re:
Cafeteria Pllln Update
Stanton Group
Attached is a proposal from Stanton Group for the administration of a cafeteria plan for
the city of Centerville. We received this proposal after payroll staff met with Yvorme
Johnson, Senior Benefits Analyst with Stanton Group. Also attached is an alternative
proposal for administration of a flexible spending account. Keep in mind that a flexible
spending account would not accommodate the situation we have with deferred
compensation. Only a cafeteria plan would accomplish that.
Fees
As noted in the attached proposal, the one-time fee for setting up the program would not
exceed $2,275. This amount could be reduced if the City produced its own employee
booklets. The on-going fee for administration of the flexible spending component of the
cafeteria plan would be $ I 50 per month.
Benefit Decisions
In order to set up the cafeteria plan for the effective date of January I, 2003, the council
would need to make the following decisions before enrollment time in October of this
year:
I. The contribution amount for employees with dependent coverage.
2. The contribution amount for employees with single coverage.
3. The contribution amount for those who waive coverage.
4. The addition of voluntary benefits:
a. Long-term disability,
b. Supplemental and dependent life,
c. Long-term care.
Plan Design
Council must determine the core (required) benefits that each employee must utilize.
Core benefits could consist of:
1. Single health coverage,
2. Dental coverage,
3. Basic life insurance,
4. Disability insurance.
Council must also determine which optional benefits employees will be allowed to
contribute pre-tax dollars to:
1. Health care spending account,
2. Day care spending account,
3. Deferred Compensation,
4. Vacation days.
Council must also determine the dollar limit amount for which employees may contribute
to the health care spending account:
1. i.e., $2,000
We are checking into other companies that may wish to submit a proposal. Stanton
Group is the fourth largest third-party administrator in Minnesota and administers plans
for many cities and counties.
-
City of Centerville
Maximum Salary Survey
Y.E.12-31-2002
--
-'-
____l--___C~ Public W~ Finance
City PoD. Administrator Director Director
~~--f-- 2,8~ _ 5,869 f--
~c1en Hi~_ 9,6706,231 4,784
Bayport ~ 3,156 _ 6'I~
Centerville -- 3,202 --s;&99 --5,275 - 4,885
~rcle Pi~_ 4,663 6,232 4,995 5,382
~orccran 5,630 +__
Dayton 4,699 5,567 ___
~haven 3,853 ~~__
Excelsior 2,394 _~ 3,857
IFalconHeights-- 5,562 _~ ____~@+-
Hanover 1,500
-,~--~
Hugo 6,363 7,641 5,025 5,025 _~99
Independence 3,236 4,902 4,097 _ !
Jord~___ 3,8~_~~- '5,005 _. 4,845 -=+
~e Elmo 7,OOO_~__-+-_ 5,282 -+_
Lauderdale _~ 5,548 ,=f--- __~
Litlle Ganada__ __ 9,717f----~~t__- 5,808 _ _ 4,046 "I 2,810 3,201
Long Lake 1,800 4,834 4,59~_~f- 3,382 _I' 3,372
~1omedi__ 7'~~t--~~j-___ ~,~+- 3,800 2,750 3,175 ~~
~d,"a 4,100 5.478 5,478 'f---- _ 4,382
Minnetri~ 4,358 6'~~t--___ _- 3,693_ 3,296 --
~~---~~+---~ 6,485 -,~ -_+--d3'1f81~~~~
New Prague 4,559_ 6,143t---_ 5,g~_f__-- _ '__ ,3,822__
l\JorwoodYoungAme 3,108_ 4,5()6t--~'~j-__+---___j--_ ' 2.747
Oak Park Heights _4,300 , _~ 5,644 -~ 3,183 3,183
Orono-- 7,538t---- 7~288r--6,1~!lf--~~'__4,Ow-.--_ 4,044 +__~65 -~7
<:)sseo __, 2,4341 6,240 __, 3,942 3,9~f-- f-- _ 3,066
Rockford =r 3.484 3,888 3,241 -- 2,766
"~r--
Rogers 3,5886,989 6,2_~1-- 5,523 5,523 3,878 3.4~1--~~
~rewood 7,003 6,0581_ 5,88~1-- 5,852 4,232 f----- 2,990
Spring Park 1,717 , __ '-- 2:833
~,AnthCll1L_l--~ 6,8361-~08 5,256 f-- _~ 3,182
St. Francis 4,910 5,404 3,841 - 3,318 - 2,600
City
Clerk
Building
InsDector
Account
Clerk II
SewerlWater
Maintenance
Acc!. Clerk
Secretary
5,145
3.433
--,
3,155
4,189
3,812 3,148
3,085
,---
2,893
3,148 2,863
,--~~
'--
4,314
4,268
4,684
, 3:3421___
- 3'1=-
3,304+----=1 3,304 2,379
, 2,588
--
3:681
--
8/7/2002
9:49 AM
salary survey
City Public Works Finance City Building Account SewerlWater Accl. Clerk
City Pan. Administrator Director Director Clerk Inspector Clerk II Maintenance Secretary
SI. Paul Park 5,070 6,472 5,178 2,956
Is,"k~l3ay _pp 1,564 _~pp~O~ -,~~----_..
~--~ --~-~'.'-= ---~---'----~ ------
Victoria 4,025 5,866 4,769 3,473 3,931
p-
Waconia ~OO ~_~,232 5,519 __?,337 6,232 2,999 3,234 2,813
--------p----~ ~ ---.
Wayzata 4,000 6,092 5,797 3,590 p 3,392
AVERAGE 5,290 5,928 5,229 5,192 4,134 3,760 2,996 3,352 2,916
-~-- p
Centerville % of Ava -_.~...-
96% 101% 94% 101% 101% 105% 93.91% 98.18%
I I
Source: Twin Cities Metropolitan Area Salary Survey - 2002
Compiled by: Stanton GrouD -P
Group 7 Small c;ities _u"_
---_..-- j--- --- -- ---- --..---
,
---~--------- - - - .~.-._-
Notes: ---
-- I ---,
L All salaries listed are monthly MAXIMUM salaries (top of range). ---- pp
2. Cities included in the study - population over 1,000 and under 10,000 p
I I -
I
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L
8/7/2002
9:49 AM
salary survey
I
,
2002 Twin- Cities Metropolitan- Area Compensation Survey
2002 METRO SURVEY
UNITS OF GOVERNMENT - GROUPINGS AND POPULATION
Listed below, in logical groupings for reporting purposes. are the units of state, metropolitan~wide. county and municipal governments in the Twin Cities
Metropolitan Area Compensation Survey. Of these. 109 reported data in the 2002 survey.
Group One - Slate Agencies
State of Minnesota
University of Minnesota
Group Two - MetroPolltan-wide Agencies - (Seven County Area)
Metropolitan Airports Commission Metr'opoUtan Council
Group Three - Hennepin County, Ramsey County, Twin Cities
Hennepin County 1.075,907 Minneapolis 382.618
Ramsey County 497,423 St Paul 272,235
Group Four - Duluth and Select Countfes
Dakota County 355.904 St Louis County 200,528 Scott County 75,009
Anoka County 285.271 Olmsted County 120,114 Carver County 81,377
Washington County 201.130 Duluth 8eig18
Group FIVS - Suburbs Over 25,000
Bloomington 85,172 Woodbury 48.264 Cottage Grove 30.582
Brooklyn Park 67.034 Apple Valley 47,000 lover Grove Heights 29,751
Plymouth 65,500 Edina 46,076 Brooklyn C~ter 29,172
Eagan 63,649 Blaine 46,000 Fridley 28,000
Coon Rapids 61,607 St Louis Park 44,126 Oakdale* 27,000
BumsvilJa 60,220 Lakeville 43.128 Shoreview 27,000
Maple Grove 55.000 Map/ewood 35.000 Andover*'" 26,588
Eden Prairie 54,901 Richfield 35.000
Minnetonka 51,301 RoseviJle 33,690
Group Six - Suburbs Under 25,000 and OVer 10,000
White Bear Lake'" 24,325 Columbia Heights 18,520 Robbinsdale 14,123
Crystal 22.698 Ramsey 18.510 Vadnais Heights 13,069
New Brighton 22.328 Hastings 18,201 Farmington* 13.000
Champlin 22.193 Anoka 18,000 Mounds View 12.738
Chanhassen 22.000 Hopkins 17,560 Ham Lake 12,710
Savage 21,115 Chask.a 17,449 North Sl Paul 11,900
New Hope 20,873 Prior Lake 16.500 Mendata Heights 11,434
Shakopee 20.568 Rosemount 15,500 East Bethel" 10,941
Golden Valley 20.281 Lino Lakes 15.375
South St Paul 20,167 Stillwater 15.143
West Sf. Paul 19,405 Forest Lake-" 15.000
Group Seven - Suburbs Under 10,000
Little Canada 9,717 North Oaks 3.883 Tanka Bay 1,564
Arden Hills 9.670 Oeephaven 3,853 Hanover 1,500
Mound 9,634 Jordan 3.833 C"""" 1,266
St. Anthony 8,012 BelJe Plaine 3.789 Lake S1. Croix Beach 1,140
Mahtomedi 7,563 Newport 3,715 Dellwood 1,033
Orono 7,538 Rogers 3,588 Birchwood 1,029
Waconia 7,400 Rockford 3,484 Cologne 1,012
Shorewood 7,003 Independence 3,236 Hilltop 777
Lake Elmo 7,000 Centerville 3,202 Greenwood 729
Spring Lake Park. 6,772 Bayport 3.156 Landfall 700
Hugo 6.363 NorwoodlYoung America 3,108 Marine on St. Croix 700
Corcoran 5,630 Watertown 3.029 Minnetonka Beach 614
Falcon Heights 5.562 Alton 2.839 Loretto 570
St Paul Park 5,070 Greenfield 2.544 Mayer 554
St. Francis 4.910 Osseo 2,434 Lilydale 552
Dayton 4,699 Excelsior 2.394 WlIlernie 549
Circle Pines 4,663 Lauderdale 2.364 Hamburg 538
New Prague 4,559 Lexington 2.214 Woodland 480
Minnetrisla 4,358 Maple Plain 2,088 Vermillion 437
Oak Park Heights 4,300 Lakeland 1,917 Gem Lake 419
Medina 4,100 St. Bonitacius 1.873
Victoria 4.025 Long Lake 1.800
Wayzata 4,000 Spring Park 1,717
* Based an population changes in Oakdale, Farmington and East Bethel, these jurisdictions moved to new groups beginning in 2000.
..... Based on 2000 Census figures for Andover"and White Bear Lake, these jurisdictions moved to new groups beginning in 2001.
>MOt Based on population change in Forest Lake, this jUrisdiction moves to a new group beginning in 2002.
6
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2002 TWin Cities Metropolitan Area Compensation Survey
Survey Title: City Manager/Administrator/County Administrator
Job Number: 175
Level: Top administrator in municipaiity, county or related government unit.
Minimum Qualifications: Requires managerial, administrative, and educational experience necessary for the management of a
governmental unit.
Typical Duties: Carries out the policies estabiished by the Board, Council or Commission for the efficient administration of the
county's or municipality's business. Duties include coordinating the administration of all county or municipal
departments, developing the annual budget, preparing for and attending board or council meetings, providing
information to the public concerning government business, supervising the maintenance of records and making
recommendations for the improvement of efficient administration of the affairs of the governmental unit.
Base Percentiles Ranoe Data
#Of #Of Weighted Unweighted Excluding Longevity Longevity
Breakout Bv ~ ~ Mw1 Mw1 ..f.1!L .f1Q .fa ..ell ..f.!!Q... ..MlIL ..Mn.. .Mn.
GROUP 1
GROUP 2 1 1 12958 12958
GROUP 3 3 3 10382 10382 9485 9993 11667 9460 12247 13175
GROUP 4 6 6 9297 9297 8460 9247 9514 9524 9524 7102 10036 10611
GROUP 5 23 23 8832 8832 8118 8368 8884 9108 9511 7420 9079 8132
GROUP 6 25 25 7808 7806 8863 7250 7580 7957 8166 8274 7837 8008
GROUP 7 32 32 5547 5547 4281 4859 5480 8356 6780 4719 6102 6009
OVERALL 90 90 7452 7452 5056 6232 7558 8872 9518 8138 7848 8584
All Rate. Quoted Monthly
Analyses Do Not Inch,Jde Pending Data
292
STANTON I
GROUP
~~....~......&&&.................a.........
2002 Twin Cities Metropolitan Area Compensation Survey
~-,
I
I
Survey Title: City Manager/Administrator/County Administrator
Breakout Bv
GROUP 2
METROPOLITAN AIRPORTS
COMMISSION
GROUP 3
HENNEPIN COUNTY
RAMSEY COUNTY
MINNEAPOLIS
GROUP 4
DAKOTA COUNTY
ANOKA COUNTY
WASHINGTON COUNTY
S1. LOUIS COUNTY
OLMSTED COUNTY
DULUTH
SCOTT COUNTY
CARVER COUNTY
GROUP 5
BLOOMINGTON
BROOKLYN PARK
PLYMOUTH
EAGAN
COON RAPIDS
BURNSVILLE
MAPLE GROVE
MINNETONKA
, WOODBURY
APPLE VALLEY
EDINA
ST. LOUIS PARK
LAKEVILLE
All Rates Quoted Monthly
P After "Weighted Mean" Indicates Pending Rate
* After "Max" Indicates Multiple Salary Ranges
"'.-'-'~--",-
-.-.---......-,.
__.__".__.-.-....__u_.,.,______.__..____
_._-",.-,-.,_.~.-.,'.~._...,~--_.
'~:'i2'-~'''..-,-,--...o_..o''''=,,,,".,,_====.~,=-._-:.;.c:~
-~~_.'_..._'.'_.~_'..'.. ""'0'''... .0._ ',.,,__' __"" _...._
--~-._--
Range Data
Job Number: 175
I/. Of Weighted
Empl Mean 2lI.
#Of
Empl
Supv Degree Title
Excluding Longevity
I/. Of Yrs to
Min Max Steps Max
12956 NO
526 M.P.A EXEC DIRECTOR
11667 NO 10272 MA CNTY ADMN 9524 13750
9465 NO 3400 BA COUNTY MANAGER 6662 11945
9993 NO 4250 CITY COORD 9993 11045
9521 NO 1620 M.P.A ADMINISTRATOR 7117 9657
9524 NO 1622 MA ADMINISTRATOR 6941 10411
9524 NO 1136 CO ADMINISTRATR 6063 10643
9103 P NO 2279 J.D. ADMINISTRATOR 7129 6253
9506 NO 1045 MA ADMINISTRATOR 9506
6460 NO 955 B,S. ADMIN ASST
6217 P. NO 566 MA ADMINISTRATOR 6321 9472
9247 NO 554 MA ADMINISTRATOR 6267 9764
1 9524 NO 530 M.P.A CITY MANAGER
1 9057 NO 325 M.P.A CITY MANAGER
1 6664 NO 254 M.P.A CITY MANAGER 6664 6664
1 9419 NO 226 M.P.A ADMINISTRATOR 6005 9419
1 6639 NO 234 MA CITY MANAGER 6632 10160
1 9179 NO 275 MA CITY MANAGER
1 9076 NO 216 MA ADMINISTRATOR 7266 9076
1 6916 NO 215 M.P.A CITY MANAGER 6026 6918
1 6715 NO 177 MA ADMINISTRATOR 6710 6715
1 6116 NO 177 MA ADMINISTRATOR 7231 6217
1 9106 NO 275 B.S. CITY MANAGER
1 10668 NO 200 M.P.A CITY MANAGER 8574 10087
1 8872 NO 200 NONE ADMINISTRATOR 6946 8673
293
--=~~~,-~-=-..,~~~~_._--
10
10
4
6.0
4
3.0
11
10.0
9.0
6
5
5
5.0
3.0
4,0
6
5.0
5.0
Including Longevity
# Of Yrs to
.M!.!. ~ Max
13175
5
10611
3
15.0
STANTON I
GROUP
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: City Manager/Administrator/County Administrator Job Number: 175
Ranlle Data
#Of Excluding Longevity Including Longevity
# Of Weighted Empl #Of Vrs to #Of Vrsto
Breakout Bv Ernpl Mean OfT SUpy Dellree Title ....M1!L Max Steps .M!!.. .M!!.. Steps .M!!..
MAPLEWOOD 1 9057 NO 178 M.A. CITY MANAGER 7736 9708
RICHFIELD 1 8784 NO 235 MA CITY MANAGER
ROSEVILLE 1 9511 NO 192 J.D. CITY MANAGER 7193 10505
COTTAGE GROVE 1 7417 NO 125 M.P.A ADMINISTRATOR
INVER GROVE HEIGHTS 1 8368 NO 115.5 M.A. CITY ADMIN
BROOKLYN CENTER 1 8123 NO 160 J.D. CITY MANAGER 8123
FRIDLEY 1 8785 NO 143 PH.D. CITY MANAGER 87&5
SHOREVIEW 1 8240 NO 78 M.P.A CITY MANAGER 7780 9044 5 3.0
OAKDALE 1 9001 NO 89 M.A. ADMINISTRATOR 6599 9001
ANDOVER 1 7494 NO 53 ADMINISTRATOR 6298 7972 7 6.5 8132 3 20.0
GROUP 6
WHITE BEAR LAKE 1 7765P NO 105 MA CITY MANAGER
CRYSTAL 1 7485 NO 90 M.P.A CITY MANAGER 7485 8982
NEW BRIGHTON 1 7536 NO 92 M.P.A CITY MANAGER
CHAMPLIN 1 7883 NO 84 M.A. ADMINISTRATOR 7094 7883 4 3.0
CHANHASSEN 1 7302 NO 66 M.P.A CITY MANAGER
SAVAGE 1 8166 NO 117 J.D. ADMINISTRATOR 6451 8166 8 6.5
NEW HOPE 1 8325 P NO 95 M.P.A CITY MANAGER
SHAKOPEE 1 7758 NO 95 MA CITY ADM 6425 8025 7 6.0
GOLDEN VALLEY 1 9521 NO 125 M.A. CITY MANAGER
SOUTH ST. PAUL 1 8039 NO 100 M.P.A ADMINISTRATOR 5931 8852
WEST S1. PAUL 1 7078 NO 100 M.A. CITY MANAGER 6270 7842 5. 3.5
RAMSEY 1 7850 NO 56.5 M.P.A ADMINISTRATOR 8280 7850 6 6.0
COLUMBIA HEIGHTS 1 7479 NO 150 MA CITY MANAGER
HASTINGS 1 7981 NO 99 M.PA ADMINISTRATOR 6260 7825 6 5.0 8060 3 15.0
ANOKA 1 7142 NO 150 M.P.A CITY MANAGER 6082 7602 6 5.0
HOPKINS 1 7922 NO 117 B.s. CITY MANAGER 5779 7790 8
CHASM 1 8185 NO 200 M.P.A ADMINISTRATOR 6648 8635
PRIOR LAKE 1 7580 NO 71 M.A. CITY MANAGER 5233 7851
ROSE MOUNT 1 8022 NO 67.5 M.A. CITY ADMINISTOR 6395 7646 6 5.0 7952 4 18.0
L1NO LAKES 1 7649 NO 65 M.A. ADMINISTRATOR 8114 7649 6 4.0
All Rates Qlloted Monthly STANTON I
P Alter "Weighted Mean" Indicates Pending Rate GROUP
~ After ~Max" Indicates Multiple Salary Ranges 294
~~Ic'-l'-t'_I_.~ I_I_'ll t II I tit tilt f It ttt << t " I, << I << 11 ~. ~, <<
-~--~~~~.~~~.-~~...
2002 TwJn Cities Metropolitan Area Compensation Survey
Survey Title: City Manager/Administrator/County Administrator Job Number: 175
Ranlle Data
# Of Excluding Longevity Including Longevity
# Of Weighted Empl #Of Yrs to #Of Yrs to
Breakout Bv Empl Mean OIT SUDV Dellree Title .....Ml!L Max Steps Mex ...Mn. SteDs ~
STILLWATER 1 7083 NO 88 B.A. ADMINISTRATOR 7083
FOREST LAKE 1 7576 NO 49 M.P.A CITY ADMINISTR
ROBBINSDALE 1 6863 NO 100 M.A. CITY MANAGER 6520 8580 7
FARMINGTON 1 7250 NO 73.5 M.P.A ADMINISTRATOR 6416 7686
HAM LAKE 1 6587 NO 17 NONE AOMINISTRATOR 5269 6587 5 3.0
NORTH ST. PAUL 1 7957 NO 62 M.P.A CITY MANAGER 7957
MEN DOT A HEIGHTS 1 6250 NO 45 J.D. ADMINISTRATOR 6250
GROUP 7
LITTLE CANADA 1 6667 NO 18 ADMINISTRATOR 5514 6667 5 5.0
ARDEN HILLS 1 5433 NO 23 M.P.A ADMINISTRATOR 4674 6231 6 5.0
MOUND 1 6717 NO 49 M.A. CITY MANAGER 5971 7462 7 6.0
ST. ANTHONY 1 6838 NO 58 M.A. CITY MANAGER
MAHTOMEDI 1 6150 NO 15 M.P.A ADMINISTRATOR 4674 6150 7 6.0
ORONO 1 7024 NO 48 M.P.A ADMINISTRATOR 6194 7288
WACONIA 1 5764 NO 23 M.A. ADMINISTRATOR 5297 6232 7 5.0
SHOREWOOD 1 5526 NO 31 M.A. ADMINISTRATOR 5046 6058 7 5.0 6335 3 15.0
LAKE ELMO 1 4758 NO 11 NONE AOMINISTRATOR 4438 5670 7 6.0
HUGO 1 6998 NO 10 M.A. ADMINISTRATOR 5868 7641 6 6.0
FALCON HEIGHTS 1 4462 NO 7 B.A. ADMINISTRATOR
ST. PAUL PARK 1 6472 NO 19 M.P.A ADMINISTRATOR 6472
ST. FRANCIS 1 5404 NO 22 B.S. PLANNER/COORD 4038 5404 6 4.0
DAYTON 1 5567 NO 11 NONE ADMINISTRATOR 3954 5567 8
CIRCLE PINES 1 6232 NO 16 M.P.A ADMINISTRATOR 4736 6232
NEW PRAGUE 1 5264 NO 43 B.A. ADMINISTRATOR 4550 6143 9 9.0
MINNETRIST A 1 5416 NO 21 M.A. ADMINISTRATOR 4900 6125 5 3.0
MEDINA 1 5174 NO 15 M.P.A ADMIN-CLK- TREAS 4059 5478 11 10.0
VICTORIA 1 5858 NO 16 ADMINISTRATOR
WAYZATA 1 6092 P NO 40 B.A. CITY MANAGER
DEEPHAVEN 1 5325 NO 19 B.A. ADMINISTRATOR 4818 6339 7 5.0
JORDAN 1 4938 NO 23 M.A. ADMINISTRATOR 4750 6250 9 9.0
ROGERS 1 6780 NO 16 ADMINISTRATOR 5731 6989 7 5.0
All Rales Quoted Monthly STANTON I
P After "Weighted Mean" Indicates Pending Rate GROUP
" After "Max" Indicates Multiple Salary Ranges 295
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: City Manager/Administrator/County Administrator Job Number: 175
Ran<le Data
# at Excluding Longevity Including Longevity
# at Weighted Empl #Ot Vrs to #Ot Vrs to
Breakout Bv Empl M!!!!! QlL Supv Degree Ii!!!.. Jdi.!L .Mi!!.. ~ .Mi!!.. .Mi!!.. Steps Max
ROCKFORD 1 3888 NO 9 ADMINISTRATOR
INDEPENDENCE 1 4390 YES 6 ADMINISTRATOR 3631 4902 10 15.0 5682 5 20.0
SA YPORT 1 6721 NO 14 MA ADMINISTRATOR 4773 8721 6 7.0
NORWOOD YOUNG AMERICA 1 4281 NO 9.2 B.S. ADMINISTRATOR 3154 4506 7 6.0
AFTON 1 4780 NO 4 M.P.A ADMINISTRATOR 4541 5869 5 4.0
GREENfiELD 1 3510 YES 4.5 ADMINSTRATOR 3510 4614 9 8.0
OSSEO 1 6240 NO 16 MA ADMINISTRATOR
EXCELSIOR 1 5199 NO 11 CITY MANAGER
LAUDERDALE 1 5548 NO 5 M.P.A ADMINISTRATOR 4438 5548 5 3.0
LONG LAKE 1 4378 P NO 7 SA ADMINISTRATOR 4208 4834 8 8.0
SPRING PARK 1 4183 NO 3 ADMIN/CLKfTREAS
TONKA SAY 1 4236 P NO 6 ADMINISTRATOR 3605 4507 4 3.0
A)) Rates Quoted Monthly
P After "Weighted Mean" Indicates Pending Rate
* After "Max" Indicates Multiple Salacy Ranges
STANTON I
GROUP
296
t~....t....t.r'rtr......f~..t...t.,.....~~.
-I
2002 TWin Cities Metropolitan Area Compensation Survey
Survey Title: Director of Public Works
Job Number: 12
Level: Top position involving responsibility for overall supervision and coordination over multiple departments comprising public workl
Minimum Qualifications: Bachelor's degree in Civil Engineering, Business Administration, etc., and at least six to eight years of
Street, Highway, Utilities, Park, or Engineering experience, including two years of supervisory experience
OR equivalent.
Typical Duties: Responsible for the operations of multiple departments, such as Street, Highway, Utilities, Park, and Engineering,
which often comprise Public Works.
Base Percentiles Ranoe Data
#Of #Of Weighted Unweighted Excluding longevity Longevity
Breakout Bv Ql.IIi .&nml Mun MwI E1Q.. P25 P50 -lli ..eJlQ.. -Min.... ..Mu.. ..Ma
GROUP 1
GROUP 2
GROUP 3 3 3 9512 9512 9012 9524 1O000 7816 10111 9924
GROUP 4 6 6 8439 8439 7958 8035 8211 9031 9191 6050 8808 8273
GROUP 5 22 22 7868 7668 6944 7067 7841 8075 8385 6313 7984 8112
GROUP 6 21 22 6336 6423 4826 5904 6633 6964 7017 5308 6742 6846
GROUP 7 17 17 5108 5108 4032 4598 5029 5788 6148 4095 5227 5687
OVERALL 69 70 6773 6806 4652 5788 6907 7833 8567 5545 7101 7259
All Rat~s Quoted Monthly
Analyses Do Not Include Pending Data
43
STANTONI
GROUP
.Llltltltlttttf't.lllf.f................~..
----~------.......:
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: Director of Public Works Job Number: 12
Range Data
#Of Excluding Longevity Including Longevity
#Of Weighted Degree Empi #Of Yrs to #Of Yrs to
Breakout Bv Empi ~ .QlI. ReQ? Supv Title Min ..M.!!.. Staps ...MIDl ...MIDl Steps Max
GROUP 3
HENNEPIN COUNTY 1 10000 NO YES 375 ASST CNTY ADMIN 6856 10417
RAMSEY COUNTY 1 9012 NO YES 160 DIR OF PUB WRKS 6680 8980 7 9924 5
MINNEAPOLIS 1 9524 NO YES 1800 CITY ENGINEER 9913 10956 4 8.0
ST PAUL 1 8197 P NO YES 353 PWDIR 8947 8991 6 5.0 9504 2 15.0
GROUP 4
DAKOTA COUNTY 1 7958 NO YES 146 PHYS DEV DIR 6267 9524
ANOKA COUNTY 1 8233 NO YES 170 MGR-PUBLlC SVCS 5192 7788 7988 3 15,0
WASHINGTON COUNTY 1 9031 NO YES 136 DIR TRANSPORTAT 7541 9125
ST. LOUIS COUNTY 1 8257 P NO YES 380 HIGHWAY ENG
OLMSTED COUNTY 1 9191 NO YIiS 152 D1R PUBLIC WORK 9191
DULUTH 1 8035 NO NO 290 DIR PW & UTILS 5233 7924 8558 2 16.0
SCOTT COUNTY 1 7516P NO YES 59 DIR OF PW 5587 8373
CARVER COUNTY 1 8188 NO YES 40 DIR OF PUB WKS 6017 9298 11 10,0
GROUP 5
BLOOMINGTON 1 9219 NO YES 181 DIR PUB/X WORKS 7583 9417
BROOKLYN PARK 1 7798 NO NO 75 DIR OPER & MAIN 6153 8325
PLYMOUTH 1 8053 NO YES 59 PUB WORKS DIR 6143 8435 9
EAGAN 1 8075 NO YES 53 DIR PUBLIC WKS 6862 8075 10 9.0
COON RAPIDS 1 8236 NO YES 69 PUB WRKS DIR 5252 8046
MAPLE GROVE 1 8286 NO YES 32 PW DIRECTOR 6629 8286 6 5.0
EDEN PRAIRIE 1 8749 NO YES 65 DIR PUBLIC WRKS 7578 9205
MINNETONKA 1 7833 NO YES 54 O&M DIRECTOR 7050 7833 5 3,0
WOODBURY 1 7613 NO YES 43 PW D1R 5862 7613 5 4.0
APPLE VALLEY 1 7618 NO YES 53 PUBLIC WKS DIR 5803 7668
EDINA 1 7087 NO YES 54 DIR OF PUB WKS 6254 8338 6 6.0
BLAINE 1 6944 NO YES 29 PW DIRECTOR 8500 7700
ST. LOUIS PARK 1 8385 NO YES 50 PW DIRECTOR 7453 8788 5.0
RICHFIELD 1 7664 NO YES 60 DIR OF PW 61B6 7953 8112 2 10,0
MAPLEWOOD 1 7689 NO YES 30 PUBLIC WKS DIR 6142 8022
All Rates Quoted Monthly STANTON I
P After "Weighted Mean" Indicates Pending Rate GROUP
* After "Max" Indicates Multiple Salary Ranges 44
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: Director of Public Works Job Number: 12
RanQe Data
#Of Excluding Longevity Including Longevity
#Of Weighted Degree Empl #Of Vrs to #Of Vrs to
Breakout Bv Empl rmn Ql!. ReQ? Supv ~ Min ~ Steps Max ~ Steps 1m...
ROSEVILLE 1 6744 NO YES 28 DIR PUB WORKS 5832 8361
COTTAGE GROVE 1 7002 NO NO 50 PUB WKS DIR 5602 7002 7 5.0
INVER GROVE HEIGHTS 1 7250 NO YES 28 PUB WKS DIR 5800 7250 5 3.0.
BROOKLYN CENTER 1 7300 NO YES 42 DIR OF PUB WKS 6201 7664
FRIDLEY 1 6669 NO YES 37 DIR PW/ENG 6245 7369 5 6.0
SHOREVIEW 1 7338 NO YES 27 PW DIR/CITY ENG 6335 7338 5 3.0
OAKDALE 1 6952 NO YES 26 PW DIRECTOR 5422 6952 5 4.0
GROUP 6
WHITE BEAR LAKE 1 6967 P NO YES 25 DIR PW/CITY ENG
CRYSTAL 1 6982 NO YES 27 PW DIRECTOR 5772 6982
NEW BRIGHTON 1 6964 NO YES 16 PW DIRECTOR 5571 6964 5 3.0
CHAMPLIN 1 5685 NO YES 23 PARKS/PW D1R 4740 5925 4 3.0
CHANHASSEN 1 5904 NO YES 24 PW DIRECTOR 4561 6841
NEW HOPE 1 6169 NO NO 21 DIR PUBLIC WRKS 4975 6410 7 5.0
SHAKOPEE 1 6742 NO YES 23 PW DIR/ENG 5392 6742 7 6.0
GOLDEN VALLEY 1 8176 NO YES 5 DIR OF PUB WKS 7442 8176 4 2.0
SOUTH ST. PAUL 1 7017 NO YES 20 CITY ENGINEER 5173 8852
WEST ST. PAUL 1 6513 NO YES 3 PUB WKS DIR
RAMSEY 1 6213 NO YES 15 PW DIRECTOR 5403 6754 6 6.0
COLUMBIA HEIGHTS 1 7134 NO YES 30 PW DIR/CITY ENG 6299 7589 7 10.0
HASTINGS 1 6667 NO YES 22 PUBLIC WORKS DR 5178 6472 6 5.0 6667 3 15.0
ANOKA 1 6599 NO YES 25 DIR OF PW 5279 6599 6 5.0
HOPKINS 1 6808 NO YES 50 PW DIRECTOR 5249 7075 8 10.0
PRIOR LAKE 1 7016 NO YES 27 PUBLIC WORK DIR 5347 7016 12 11.0
L1NO LAKES 1 6670 NO YES 18 PUB SERVICES 5336 6670 6 4.0
STILLWATER 1 6775 NO YES 25 CITY ENG/PW OIR 6OD5 6672 5 4.0 7024 4 20.0
FOREST LAKE 2 4501 YES NO 11 DIRECTOR
HAM LAKE 1 5604 YES NO 6 PUBLIC WKS SUPT 4484 5604 5 3.0
MENDOTA HEIGHTS 1 5921 NO YES 17 PUBLIC WKS DIR 4690 5921 5 3.0
EAST BETHEL 1 4826 NO NO 4 DIR OF PUBLIC WORK 3957 4826 6 5.0
AU Rates Quoted Monthly STANTON I
P After 'Weighted Mean" Indicates Pending Rata GROUP
" After "Max" Indicates MultIple Salary Ranges 45
. . ...... ...... . f' .. .... ... e .. . .. 1l 1l 1l1l1l1l .. ..1'lct ~.1!
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: Director of Public Works Job Number: 12
Range Data
#Of Excluding Longevity Including Longevity
#Of Weighted Degree Empl #Of Yrs to #Of Yrs to
Breakout Bv Empl Mw! QII. Rea? Supv Ii!!.!. .1!fuL Max Steps Max ..M!l!.. ~ ..M!l!..
GROUP 7
LITTLE CANADA 1 5606 NO YES 4 PW DIRECTOR 4643 5606 5 5.0
ARDEN HILLS 1 4508 NO NO 6 PW DIRECTOR 3567 4764 6 5.0
Sf ANTHONY 1 5006 NO NO 13 PNi DIRECTOR 5006
ORONO 1 6146 NO YES 15 PUBLIC SERV DIR 5226 6146 4 4.0
WACONIA 1 5381 NO NO 12 PW DIRECTOR 4691 5519 7 5.0
SHOREWOOD 1 5669 NO YES 7 CITY ENG/PW DIR 4910 5889 7 5.0 6159 3 15.0
HUGO 1 4032 YES NO 1 PUB WRKS DIR 3858 5025 6 6.0
ST. PAUL PARK 1 5178 NO NO 6 PW SUPERVISOR 5178
CIRCLE PINES 1 4995 NO NO 4 PUBLIC WKS DIR 3797 4995 6 6.0
NEW PRAGUE 1 5029 NO NO 19 DIR PUBLIC WORK 4136 5604 9 9.0
OAK PARK HEIGHTS 1 6152 NO YES 3 DIR OF PUB WKS 3949 5644 4 4.0 6152 4 16.0
MEDINA 1 5766 NO NO 2 PW DIRECTOR 4059 5476 11 10.0
WAYZATA 1 4996 P NO NO 3 DIR PUBLIC SERV
JORDAN 1 4705 NO YES 4 PUB WORKS DJR 3604 5005 9 9.0
ROGERS 1 5656 NO NO 6 PUB WRKS SUPT 5095 6213 7 5.0
INDEPENDENCE 1 4097 YES NO 2 DIRECTOR 3035 4097 10 15.0 4751 5 20.0
NORWOOD YOUNG 1 3860 YES NO 2 PUBLIC WKS DlR 2636 3660 7 6.0
AMERICA
LONG LAKE 4598 NO NO 2 PUB WRKS DIR 4003 4598 8 8.0
All Rates Quoted Monthly
P After "Weighted Mean" Indicates Pending Rate
. After "Max" Indicates Multiple Salary Ranges
STANTON I
GROUP
46
-
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: Finance Director/Audltorrrreasurer
Job Number: 88
Level: The top finance (accounting) position or positions in each unit of government.
Minimum Qualifications: Bachelor's degree in Accounting, Business Administration, Public Administration or equivalent and
considerable finance/accounting experience including two years of supervisory experience OR equivalent.
TypIcal Duties: Performs high-level accounting duties in the maintenance and control of municipal or county finance operations,
including budget preparation, receipts and disbursements, insurance, payroll, investments, and the preparation of
related financial reports.
Base Percentiles Ranoe Data
#Of #Of Weighted Unweighted Excluding Longevity Longevity
Breakout Bv Qw J;.om! .M.u.n Mun .f.1Q. P25 ~ ..ell ~ ....MiD.... ...rw.. ..M.u..
GROUP 1
GROUP 2 2 3 7863 8036 7144 7660 6564 5944 8693
GROUP 3 3 3 8705 8705 7631 8960 9524 7047 8996 9080
GROUP 4 6 7 7404 7435 6233 6710 7484 8200 8705 5548 8386 8558
GROUP 5 22 22 7372 7372 6525 6978 7438 7779 8417 6153 7748 6623
GROUP 6 23 23 6382 6382 5821 6036 6486 6602 7074 5255 6635 6697
GROUP 7 17 17 4925 4925 3857 4586 4848 5256 6152 4077 5196 5365
OVERALL 73 75 6590 6568 4804 5867 6599 7506 8200 5402 6981 6820
I
I
I
Il ... ,~. .. ;... .. ·
All f'ates Quoted Monthly
Analyses Do Not Include Pending Data
162
STANTON I
GROUP
........_-_.._----~
--------
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Tille: Finance Director/AuditorlTreasurer Job Number: 88
Rate Spread Ranae Data
#Of Excluding Longevity Including Longevity
# Of Weighted Empl Degree Req? #Of Vrs to #Of Vrs to
Breakout Bv Empl Mean bQY!: HIClh O/T Supv Em A!!!! Trs Jill!.. .l!!in- Max Steps Max Max Steps ..M!!..
GROUP 2
METROPOLITAN 2 7512 7144 7880 NO 50 YES FINANCE DIR 5001 7880 .
COUNCIL
METROPOlITAN 8564 NO 19 YES DIRECTOR 6886 9505
AIRPORTS COMMISSION
GROUP 3
HENNEPIN COUNTY 7631 NO 43.6 YES FIN&COLL TNS MGR 5509 8136 9 7.5 8236 14. 18.0
RAMSEY COUNTY 8960 NO 35 NO DIR/BUD/ACCT 6680 8960 10 9924 5
MINNEAPOLIS 9524 NO 250 YES FINANCE OFFICER 8951 9892 4 6.0
S1. PAUL 8197 P NO 108 YES DIRECTOR 6947 8991 6 5.0 9504 2 15.0
GROUP 4
DAKOTA COUNTY 2 7217 6233 8200 NO 30 YES YES YES T-NFINANCE DIR 5267 9524
WASHINGTON COUNTY 1 6989 NO 27 YES FIN SVC DIR 6616 6008
S1. LOUIS COUNTY 1 7489 P NO 75 YES AUDITOR 5665 6789 4 3.0
OLMSTED COUNTY 1 8705 NO 35 YES CFO 8705
DULUTH 1 7506 NO 37 NO FINANCE DIR 5233 7924 8558 2 16.0
SCOTT COUNTY 6710 NO 2 YES FIN DIR AUDITOR 5567 8373
CARVER COUNTY 7484 NO 5 YES CONTROLLER 5037 7784
GROUP 5
BLOOMINGTON 1 8417 NO 27 YES CFO 7583 9416
BROOKLYN PARK 1 8615 NO 38 YES DIR FIN&ADM SVC 8615 9590
PLYMOUTH 1 8435 NO 32 YES FINANCE DIR 6144 8435 9
EAGAN 1 8075 NO YES DIR ADMIN SERV 6862 8075 10 9.0
COON RAPIDS 1 7336 NO 16 YES FINANCE DIR 5252 8046
MAPLE GROVE 1 7558 NO 11 YES FINANCE DIR 6046 7556 6 5.0
EDEN PRAIRIE 1 5719 NO 7.5 FINANCE MGR 5556 7666
MINNETONKA 1 7583 NO 5 YES FINANCE DIR 6825 7583 5 3.0
WOODBURY 1 6976 NO 8 YES DIR OF FIN 5701 7403 5 4.0
APPLE VALLEY 1 7666 NO 6 YES FINANCE DIR 5603 7666
EDINA 1 7922 NO 8 YES FINANCE DIR 5941 7922 6 6.0
S1. LOUIS PARK 1 7476 NO 6 YES FINANCE DIR 6822 8026 5.0
All Rates -Quoted Monthly STANTON I
PAtter "Weighted Mean" Indicates Pending Rale GROUP
. After "Max" Indicates Multiple Salary Ranges 163
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title; Finance Director/Auditor/Treasurer Job Number: 88
Rate Spread Range Data
#01 Excluding Longevity 'ncludlng Longevity
# Of Weighted Empl Degree Req? #01 Yrs to #01 Yrs to
Breakout Bv Emp! Mean Low High QfL Supv Fin Aud Trs Title Min Max Steps .M!!.. .M!!.. Steps .M!!..
LAKEVILLE 1 7158 NO 8 YES FINANCE DIR 5722 7158 8 5.0
MAPLEWOOD 1 7652 NO 6 YES FINANCE DIR 5915 7652
ROSEVILLE 1 6830 NO 25 YES FINANCE DIR 5832 8381
COTTAGE GROVE 1 6832 NO 5 YES FINANCE DIR 5465 6832 7 5.0
INVER GROVE HEIGHTS 1 6525 NO 6 YES FINANCE DIR 5800 7250 5 3.0
BROOKLYN CENTER 1 7400 NO 9 YES DIR FISCAL SERV 6201 7664
FRIDLEY 1 7181 NO 24 YES FIN DIRECTOR 6245 7161 5 4.0
OAKDALE 1 7125 NO 6 YES FINANCE DIR 5556 7125
SHOREVIEW 1 7779 NO 9 YES FINANCE D1R 8335 7338 5 3.0
ANDOVER 1 5917 NO 6 YES FINANCE DIR 5137 6502 7 6.5 6623 3 20.0
GROUP 6
WHITE BEAR LAKE 1 6732 P NO 6 YES FIN D1R
CRYSTAL 1 6308 NO 4 YES FINANCE DIR 5772 7069
NEW BRIGHTON 1 6609 NO 6 YES FINANCE DIR 5288 6609 . 5 3.0
CHAMPLIN 1 5332 NO 5 YES FINANCE D1RECTR 5036 5925 4 3.0
CHANHASSEN 1 6036 NO 4 YES FINANCE DIR 4561 6841
SAVAGE 1 6466 NO 5 YES FINANCE DIR 5282 6666 8 6.5
NEW HOPE 1 5930 NO 5 YES DIR OF FINANCE 4975 6410 7 5.0
SHAKOPEE 1 6517 NO 3 YES FINANCE DIR 5392 6742 7 6.0
GOLDEN VALLEY 1 8091 NO 2 YES FINANCE DIR 7364 8091 4 2.0
SOUTH ST. PAUL 1 7074 NO 3 YES FINANCE DIR 4975 7425
WEST ST. PAUL 1 6562 NO YES FINANCE DIR 5222 6562 5 3.5
RAMSEY 1 6339 NO 3.5 YES FINANCE OFFICER 5512 6891 6 6.0
COLUMBIA HEIGHTS 1 7315 NO 15 NO FINANCE DIR 6071 7315 7 10.0
HASTINGS 1 6602 NO 4 YES FINANCE DIR 5178 6472 6 5.0 6667 3 15.0
ANOKA 1 6599 NO 16 YES FINANCE DIR 5279 6599 6 5.0
HOPKINS 1 6166 NO . 3 YES FINANCE DIR 4761 6415 8 10.0
CHASM 1 5821 NO 10 YES ADMIN SRVS DIR 5234 6798
PRIOR LAKE 1 6582 NO 3 YES FINANCE DIR 5017 6582
ROSEMOUNT 1 . 6727 NO 3 YES FINANCE DIRECTR 5038 6469 6 5.0 8727 4 16.0
L1NO LAKES 1 6518 NO 3.5 YES FINANCE DIR 5214 6518 6 4.0
All Rates Quofed Monlhly STANTON'
P After ~Weighted Mean" Indicates Pending Rate GROUP
. After "Max" Indicates Multiple Salary Ranges 164
.~.........................__._-~- .,~ ~ - - - - - - -
-.... ~ ~
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: Finance Director/Auditor/Treasurer Job Number: 88
Rate Spread Range Data
#01 Excluding longevity Including longevity
# 01 Weighted Empl Degree Req? #Of Yrs to #Of Yrsto
Breakout By Empl Mean low High OIT Supv E.!.!!. Aud Trs Title ....M.!!L Max Steps ~ Max Steps ~
ROBBINSDALE 1 6327 NO 5 YES FINANCE DIR 5226 6876 7 6.0
FARMINGTON 1 5867 NO 3 YES FINANCE DIR ,5301 6349 5
NORTH ST. PAUL 1 6142 NO 5 YES FIN DIRfTREASUR 5220 6142 3.0
EAST BETHEL 1 4826 YES 4 NO FINANCE DIR 3967 4826 6 5.0
GROUP 7
ARDEN HILLS 1 5042 NO 2 YES CITY ACCOUNTANT 3857 5145 6 5.0
MOUND 1 6485 NO 3 YES FIN DIRfTREA 5188 6485 7 6.0
ST. ANTHONY 1 5256 NO 5 YES FINANCE DIR 5256 4 20.0
MAHTOMEDI 1 4848 NO 2 YES FINANCE DIR 3838 5050 7 6.0
ORONO 1 6148 NO 2 YES FINANCE DIR 5226 6148 4 4.0
WACONIA 1 4804 NO 2 YES FINANCE DIR 4537 5337 7 5.0
SHOREWOOD 1 5181 NO 1 YES FIN DIRfTREAS 4874 5852 7 5.0 6119 3 15.0
LAKE ELMO 1 4586 NO 0.5 YES FINANCE DIR 4212 5282 7 6.0
HUGO 1 4601 YES 1 YES FINANCE DIR 3858 5025 6 6.0
FALCON HEIGHTS 1 4004 YES 1 YES FINANCE DIR 3583 4417 5 10.0
CIRCLE PINES 1 5382 NO 3 YES FINANCE DIR 4090 5382 6 6.0
OAK PARK HEIGHTS 1 6152 NO 2 NO DEP CLK/FIN DIR 3949 5644 4 4.0 6152 4 16.0
VICTORIA 1 4769 NO 1 YES YES FINANCE DIR
WAYZATA 1 5797 P NO 3 YES FINANCE DIR
JORDAN 1 4118 NO '3 YES FINANCE DIR 3682 4845 9 9.0
ROGERS 1 5192 NO 1 YES FINANCE OFFICER 4528 5523 7 5.0
OSSEO 1 3306 NO 0 YES FINANCE OFFICER 3027 3942 6 6.0
EXCELSIOR 1 3857 YES 0 NO CLERKlTREASURER 2701 3857 5 3.5 3934 2 15.0
All Rates Quoted Monthly
P After "Weighted Mean" Indicates Pending Rate
. After "Max" Indicates Multiple Salary Ranges
165
STANTON I
GROUP
~~~~:-=;.,:--::-"."_._.--:.,--.~::;.,.;;;:~-
-.- ,.'''.---- -
--------:.__._------~-~-~----
---::cu_...
- I
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: City Clerk
Job Number: 168
Level: Duties are a combination of clerical support, record-keeping, administrative detail, and inter-function organizing.
Minimum Qualifications: Varies
Typical Duties: Personally perforrns or directs the performance of duties associated with voter registration, election arrangements,
minutes of council meetings, other official records, licenses, etc" as required by law.
Base Percentiles Ranoe Data
#Of #Of Weighted Unweighted Excluding Longevity Longevity
Breakout Bv Orgs Empl Mean Mean P10 P25 .fftQ. P75 P90 ..Min- 1m.. 1m..
GROUP 1
GROUP 2 1 1 6019 6019
GROUP 3 1 1 7351 7351 6651 7351
GROUP 4 1 1 5870 5870 4455 5435 5870
GROUP 5 22 22 4836 4836 4072 4595 4824 5073 5750 3944 5060 4807
GROUP 6 17 17 4478 4478 3660 4129 4454 4635 5701 3745 4679 4682
GROUP 7 21 21 3760 3760 2992 3473 3797 4044 4632 3262 4189 4426
OVERALL 63 63 4456 4456 3463 3800 4454 4890 5750 3742 4739 4879
All Rates QUoted Monthly
Analyses 00 Not Include Pending Data
275
STANTON I
GROUP
~~,~~~~~~~~~-----_._-----------------------
-- - - - - ...... .... .... ".,. .... ~
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: City Clerk Job Number: 168
Range Data
Excluding Longevity Including Longevity
#Of Weighted #Ot Yrs to #Ot Yrs to
Breakout Bv Empl .!!W!n orr Title Min ..MID!.. Steps Max Max SteDs Max
GROUP 2
METROPOLITAN AIRPORTS 6019 YES ADMIN AIDE
COMMISSION
GROUP 3
MINNEAPOLIS 7351 NO CITY CLERK 6651 7351 4 6.0
GROUP 4
DULUTH 5870 NO CITY CLERK 4455 5435 5 3.5 5870 2 16.0
GROUP 5
BLOOMINGTON 1 5917 NO CITY CLERK 4333 6333
BROOKLYN PARK 1 4628 NO CITY CLERK 4283 5795
PLYMOUTH 1 5213 NO CITY CLERK 3888 5333 9
EAGAN 1 4037 YES CCIADMIN SVS CO 3708 4383 7 6.0
COON RAPIDS 1 5884 NO CITY CLERK 3926 6014
BURNSVILLE 1 5051 NO CITY CLERK 3957 5051 6 5.0
MAPLE GROVE 1 4890 NO DEP CITY CLK 3915 4890 5 4.0
EDEN PRAIRIE 1 4072 NO CITY CLERK 3654 5420
APPLE VALLEY 1 5750 NO CITY CLERK 4791 5750
EDINA 1 5172 NO CITY CLERK 3887 5172 ' 6 6.0
BLAINE 1 4800 NO CITY CLERK 4200 5000 5 3.0
ST. LOUIS PARK 1 5073 NO CITY CLERK 4509 5305 5.0
LAKEVILLE 1 4835 NO CITY CLERK 3938 4792 6 5.0
RICHFIELD 1 4736 NO CITY CLERK 3872 4978 5078 2 10.0
MAPLEWOOD 1 5001 NO CITY CLERK 4087 5456
COTTAGE GROVE 1 4813 NO CITY CLERK 3851 4813 7 5.0
INVER GROVE HEIGHTS 1 4308 NO DEPUTY CITY CLK 3447 4308 5 3.0
BROOKLYN CENTER 1 4595 NO CITY CLERK 3776 4595 7
FRIDLEY 1 4690 NO CITY CLERK 4264 5042 5 5.0
SHOREVIEW 1 3463 YES EXEC SEC/DEP CL 3077 3463 5 3.0
OAKDALE 1 5007 YES CLERK/ADM ASST 3900 5007 5 4.0
ANDOVER 1 4447 NO CITY CLERK 3513 4447 7 6.5 4535 3 20.0
All Rates Quoted Monthly STANTON I
P After "Weighted Mean" Indicates Pending Rate GROUP
. After "M~x" Indicates Multiple Salary Ranges 276
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: City Clerk
Breakout Bv
GROUP 6
WHITE BEAR LAKE
CRYSTAL
CHAMPLIN
CHANHASSEN
SA V AGE
NEW HOPE
SHAKOPEE
SOUTH ST. PAUL
RAMSEY
ANOKA
HOPKINS
ROSE MOUNT
.
UNO LAKES
STILLWATER
FOREST LAKE
HAM LAKE
NORTH ST. PAUL
MENDOTA HEIGHTS
GROUP 7
LITTLE CANADA
ARDEN HILLS
MOUND
MAHTOMEDI
ORONO
WACONIA
SHOREWOOD
HUGO "
CORCORAN
ST. FRANCIS
All Rates Quoted Monthly
P After "Weighted Mean" Indicates Pending Rate
.. After NMax" Indicates Multiple Salary Ranges
#ot Weighted
Emili Mean OIT Title
1 3267 P YES CITY CLERK
1 4586 NO CITY CLERK
1 5925 NO GOVT SVC DIRECT
1 5098 NO OFFICE MANAGER
1 4635 YES CITY CLERK
1 4753 NO CITY CLERK
1 4575 NO CITY CLERK
1 4454 NO CITY CLERK
1 4129 NO CITY CLERK
1 3439 YES DEP CITY CLERK
1 3973 YES CITY CLERK
1 4381 NO CITY CLERK
1 4288 NO CITY CLERK
1 4467 NO CITY CLERK
1 3660 YES ADM SEC/DEP CLK
1 4150 YES DEPUTY CLERK
1 3917 YES SEC/DE? CTY CLK
1 5701 NO CITY CLERK
1 4046 YES DEPUTY CLERK
1 3433 NO DEPUTY CLERK
1 4632 NO CITY CLERK
1 3800 NO CITY CLERK
1 4044 NO CITY CLERK
1 4420 NO CITY CLERK
1 3747 NO DE? ClK/EX SEC
1 3799 YES CITY CLERK
1 3797 YES CITY CLERK TREA
1 3841 NO CITY CLERKlTREA
Ranoe Data
Job Number: 168
Excluding longevity
# Of Yrs to
Min Max Stells Max
4408 5303
5036 5925 4 3.0
3775 5662
3661 4635 8 6.5
3699 4753 7 5.0
3983 4975 8 5.0
3247 4846
3619 4524 6 6.0
3379 3910 6 5.0
2938 3973 7 8.0
3333 4253 6 5.0
3729 4661 6 4.0
4232 4702 5 4.0
3294 3660 2 1.0
3319 4150 5 3.0
3329 3917 3.0
4690 5701 5 3.0
3363 4046 5 5.0
3971 4962 7 6.0
2686 3600 7 6.0
3438 4044 4 4.0
3955 6232 7 5.0
3525 4232 7 5.0
2918 3799 6 6.0
3538 4314 7 5.0
2670 3841 6 4.0
Including longevity
# Of Yrs to
..Ml!l!.. Stells ..Mi!ll
I
I
4423 4 16.0 I
I
4941 4 20.0 I
I
I
I
I
4426
3
15.0
STANTON I
GROUP
I
I
I~ll.lll~.tllrr r ""f" f' If If It f f fl'II'<< tr4f<< ~ ~.1t
277
2002 Twin Cities Metropolitan Area Compensation Survey
- I
I
Survey Title: City Clerk
#Of Weighted
Breakout Bv Empl tllin QlL Ii!!!..
DAYTON 1 3671 NO CITY CLERK
MINNETRISTA 1 3693 YES DEPUTY CLERK
VICTORIA 1 3473 YES CITY CLERK
WAYZATA 1 3590 P NO CITY CLERK
DEEPHAVEN 1 4664 NO CITY CLERKfTREA
ROGERS 1 4659 NO CITY CLERK
ROCKFORD 1 2992 YES DEPUTY CLERK
GREENFIELD 1 2444 NO DEPUTY CLERK
OSSEO 1 3611 YES DEPUTY CLERK
LONG LAKE 1 3251 NO CITY CLERK
MARINE ON ST. CROIX 1 3581 NO SR CITY CLERK
HAMBURG 1 2947 NO CLERK- TREAS
All Rates Quoted Monthly
P After "Weighted Mean" Indicates Pending Rate
. After "Max" Indicates. Multiple Salary Ranges
278
Job Number: 168
Ranoe Data
Excluding Longevity
# Of Yrs to
Steos Max
....MilL
3033
2954
Including Longevity
# Of Yrs to
Max Steps Max
.llli..
4268
3693
5
3.0
3560 4684 7 5.0
4528 5523 7 5.0
2499 3241 5
2444 3210 9 8.0
3027 3942 8 8.0
2944 3382 8 8.0
STANTON I
GROUP
"_..~'-~-"~~~="'--""'"'---==,-",=,->~--,
Survey Title: Inspector 2
Job Number: 31
2002 Twin Cities Metropolitan Area Compensation Survey
Level: Full-performance inspection work involving the enforcement of laws and regulations concerning a single area or combination 0
areas, such as structural, electrical, plumbing and heating, and other codes.
Minimum Qualifications: Two to three years of building, plumbing, heating, or electrical inspeclion experience OR equivalent.
Typical Duties: Position requiring inspection of one or more of the following types of construction: footings and substructures,
framing, heating and ventilating, water and sewer systems, and electrical wiring. Assists homeowners and
contractors in the interpretation of various building codes.
Base Percentiles Ranlle Data
#Of #Of Weighted Unweighted Excluding Longevity Longevity
Breakout Bv Qw J;mDl MYn Mnn .f1!!.. ~ nl!. -ill ..fl!!L ...MilL llW.. llW..
GROUP 1 2 24 5176 5187 4978 5065 5241 5334 5364 3333 5334
GROUP 2 1 4 4022 4022 3927 3927 3979 4117 4203 2749 4203
GROUP 3 2 33 4983 5248 4399 4782 4782 5674 5954 4947 5368 4857
GROUP 4 2 11 3864 3821 3743 3743 3909 4065 4065 3079 4105 4222
GROUP 5 22 97 4279 4201 3818 4024 4318 4498 4628 3592 4512 4560
GROUP 6 16 34 4011 3944 3577 3789 3999 4284 4382 3394 4311 4383
GROUP 7 3 3 3610 3610 2909 3878 4044 3052 3742
OVERALL 48 206 4415 4144 3789 4002 4382 4782 5304 3499 4444 4494
All Rata. Quoted Monthly
Analyses 00 Not Include Pending Data
STANTON I
GROUP
75
----------------..,......~s~......I..
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Tille: Inspector 2 Job Number: 31
Rate Spread Ranae Data
Excluding Longevity Including Longevity
# Of Weighted #Of Yrs to #Of Yrs to
Breakout Bv Empl M.!ID Low Hirlh Ylli.Qn OIT Ii!!!. Min Max Steps Max ~ Steps Max
GROUP 1
STATE OF MINNESOTA 15 5141 4475 5364 YES YES SlOG CODE REP 3616 5364 12 13.0
UNIVERSITY OF MINNESOTA 9 5234 5060 5304 NO NO UNIV INSPECTOR 3049 5304
GROUP 2
METROPOLITAN COUNCIL 4 4022 3927 4203 YES YES INSPECTOR 2749 4203 .
GROUP 3
MINNEAPOLIS 24 4666 4359 4782 YES YES INSPECTOR HSNG II 435~ 4782 7 60 4857 4 25.0
ST. PAUL 9 5830 5674 5954 YES YES ELEC INSP 5535 5954 . 2 0.5
GROUP 4
DULUTH 7 3976 3909 4065 YES YES INSPECTOR 3288 3909 5 3.5 4222 2 16.0
SCOTT COUNTY 4 3667 3439 3743 YES YES BLOG INSPECTOR 2870 4300
GROUP 5
BLOOMINGTON 8 4345 4047 4605 YES YES INSPECTOR 4047 4487 3 1.5 4716 2 9.0
BROOKLYN PARK 4 4225 3624 4593 NO YES BLDG INSPECTOR 3624 4593 8 7.0
PLYMOUTH B 4599 4163 4779 YES YES INSPECTOR BWG 3524 4779 6 6.0
EAGAN 4 3790 3706 3927 NO YES BLDG INSPECTOR 3706 4363 7 6.0
COON RAPIDS 3 4369 4236 4504 NO YES BLDG/PLUMB INSP 3493 5351
BURNSVILLE 6 4376 3934 4546 NO YES PROT INSP II 3572 4548 6 5.0
MAPLE GROVE 6 4271 3606 4462 NO YES INSPECTOR 3570 4462 5 4.0
EDEN PRAIRIE 6 4385 4007 4628 NO YES INSPECTOR 3765 500B
MINNETONKA 7 4426 4426 4426 NO YES INSPECTOR 2 3983 4426 5 3.0
WOODBURY 6 4118 3828 4326 NO YES BLDG INSPECT 3331 4326 5 4.0
APPLE VALLEY 3 4257 4147 4312 YES YES BLDG INSPECTOR 3571 4312 4 4.0
EDINA 4 5171 5171 5171 NO NO BLDGIMECH INSP 3676 5171 6 6.0
ST. LOUIS PARK 8 4379 3856 4537 NO YES INSPECTOR 3858 4537 50
LAKEVILLE 6 3923 36Bl 4078 NO YES BLDG/PLMB INSP 3466 4172 6 5.0
RICHFIELD 3 4090 3695 4498 NO YES BLOG TRADE INSP 3344 4498 6 5.0
MAPLEVVOOO 1 3605 YES YES BLOG INSPECTOR 3605 4607 8 7.0
ROSEVILLE 3 3916 3841 4066 NO YES CODE ENFC OFFCR 3841 4519 5 3.0
INVER GROVE HEIGHTS 2 4189 4084 4293 YES YES COMB INSP 3250 4293 6 4.0
All Rates Quoted Monthly STANTON I
P Affer "WEl:ighted Mean" Indicates Pending Rate GROUI'
. After "Max" Indicates Multiple S~'ary Ranges 76
- ------~_... .__.__._-----~- -_.__._~.._~--- .. ..' - -------~_.,_.._--,..__._------------_._--
2002 TWin Cities Metropolitan Area Compensation Survey
Survey Title: Inspector 2 Job Number: 31
Rate SDread Ranne Data
Excluding Longevity Including Longevity
# Of Weighted #Of Yrs to #Of Yrsto
Breakout Bv Emol . Mean b2Y! HiQh Union OIT Title Min Max SteDs 1m.. 1m.. SteDs Max
BROOKLYN CENTER 2 3756 3480 4031 NO YES BUILDING INSP 3480 4235 7
FRIDLEY 1 3834 NO YES BLDG INSPECTOR 3334 . 3947 7 10.0
OAKDALE 1 4321 NO YES BLOG INSPECTOR 3371 4321 5 4.0
ANDOVER 3 4059 3800 4318 NO YES BLDG INSPECTOR 3411 4318 7 6.5 4404 3 20.0
GROUP 6
WHITE BEAR LAKE 2 3310 P 3042 3578 YES YES INSPECTOR 2 3042 3578 4 3.0
CRYSTAL 1 3953 NO NO HOUSING INSP 3442 4265
NEW BRIGHTON 1 3490 NO YES BLOG/CODE INSP 3102 3878 5 3.0
CHANHASSEN 4 4425 4175 4728 NO YES INSPECTOR II 3407 5110
SAVAGE 3 4217 3995 4439 NO YES BLDG INSP II 3329 4439 6 4.5
SHAKOPEE 3 3914 3792 3975 NO YES BLOG INSPECTOR 3617 4525 6 5.0
RAMSEY 1 3843 P YES YES BLDG INSPECTOR 3341 4177 6 6.0
HASTINGS 2 3508 3438 3577 NO YES BUILDING INSP 3302 4127 6 5.0 4251 3 15.0
HOPKINS 3 4116 3585 4382 YES YES INSPECTOR 3243 4382 7 8.0
CHASKA 1 3917 NO YES BUILDING INSPII 3647 4736
PRIOR LAKE 3 4046 3789 4347 YES YES BLDG INSPECTOR 3396 4592 12 10.0
ROSE MOUNT 2 3996 3892 4099 YES YES BLDG INSPECTOR 3432 4341 6 5.0 4515 4 16.0
L1NO LAKES 2 3793 3621 3965 YES YES INSPECTOR 2 3448 4309 6 4.0
FOREST LAKE 2 4120 4120 4120 YES YES INSPECTOR 2 3708 4120 2 1.0
FARMINGTON 2 3704 3371 4037 YES YES BLDG INSPECTOR 3371 4037 4 3.0
HAM LAKE 2 3942 3734 4150 NO YES BLDG INSPECTOR 3319 4150 5 3.0
MENDOTA HEIGHTS 2 4345 4345 4345 NO YES CODE ENF OFFR 3574 4345 5 3.0
EAST BETHEL 3626 NO YES BLDG INSPECTOR 2973 3626 6 5.0
GROUP 7
ORONO 4044 NO YES BUILDING INSP 3439 4044 4 4.0
HUGO 2909 NO YES BLDGINSPECTOR 2537 3304 6 6.0
ROGERS 3878 NO YES CITY INSPECTOR 3180 3878 7 5.0
All Rates Quoted Monthly
P After "Weighted Mean" Indicates Pending Rate
* After "Max" lndlcales Multiple Salary Ranges
77
STANTON'
GROUP
...............................c.........__
2002 Twin Cities Metropolitan Area Compensation Survey
I
I
I
Survey Title: Accounting Clerk 2
Job Number: 78
Level: Intermediate-level positiOl~ performing more complex operations in the department.
Minimum Qualifications: Two to four years of general accounting experience and/or understanding of basic accounting principles.
Typical Duties: Performs more complex checking, balancing, and calculating operations on one or more segments in a complete
and systematic set of records or accounts. Judgment may be required in applying and/or occasionally interpreting
policy or procedures. May reconcile accounts, bills, prepare monthly statements, and generate routine computer
reports, etc. May assist Senior Accounting Clerks in locating errors and completing reports. May assist in taking
trial balances and may do accounting filing. Works under direct supervision. Typically much of work performed is
by operation of a personal computer.
Base Percentiles Ranoe Data
#Of #Of Weighted Unwelghted Excluding Longevity Longevity
Breakout Bv Oras Empl Mean Mean Pi0 m P50 m ..ru.. Min ~ ~
GROUP 1 2 364 2730 2658 2207 2439 2799 3033 3120 2195 3074
GROUP 2 1 9 3060 3060 2655 2867 3163 3253 3321 1858 3321
GROUP 3 3 121 3176 3118 2733 2887 3219 3470 3520 2476 3166 3478
GROUP 4 7 51 2586 2515 2117 2333 2556 2800 3057 2156 2980 3080
GROUP 5 18 32 3153 3133 2782 2945 3168 3334 3588 2654 3279 3328
GROUP 6 10 11 2765 2745 2510 2631 2705 2971 2971 2479 3067
GROUP 7 5 6 2634 2836 2200 2513 2624 2757 3085 2366 2965
OVERALL 46 594 2836 2877 2207 2534 2857 3120 3335 2459 3138 3321
All Rates Quoted Monthly
Analyses 00 Not Include Pending Data
136
STANTON I
GROUP
I
IL~L'--__.t..'-.I'.. .. " .: . . . . . . . . . . . .i' a; . . a, . ., ., ., ., . . . .. ., _... I
I
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Tille: Accounting Clerk 2 Job Number: 78
Rate Spread Ranae Data
Excluding Longevity Including Longevity
# Of Weighted #Of Vrs to #Of Vrs to
Breakout Bv Empl MMu Low HI!lh Union OIT Tille -M!!L ...Mll. Steps ...Mll. Max Steps Max
GROUP 1
STATE OF MINNESOTA 238 2892 2309 3120 YES YES ACCOUNT CLERK SR 2309 3120 12 9.5
UNIVERSITY OF MINNESOTA 126 2425 2080 3028 YES No ACCOUNTS SPEC 2080 3028 21
GROUP 2
METROPOLITAN COUNCIL 9 3080 2855 3321 YES YES ADMIN ACCT CLK 1858 3321 .
GROUP 3
RAMSEY COUNTY 58 3105 2574 3590 YES YES ACCT CLERK II 2400 2998 7 5.0 3590 4 25.0
MINNEAPOLIS 60 3258 2584 3470 YES YES ACCNT CLERK" 2584 3470 7 6.0 3544 4 25.0
S1 PAUL 5 2990 2656 3116 YES YES ACCT CLK " 2438 3030 6 5.0 3300 4 25.0
GROUP 4
DAKOTA COUNTY 3 2595 2333 2800 NO YES ACCTG SPEC 2333 3217
ANOKA COUNTY 14 2905 2349 3321 NO YES SR ACCTG CLERK 2012 3018 3218 3 15.0
WASHINGTON COUNTY 4 2485 2108 2778 YES YES FIN SYS TECH 2108 2778
ST. LOUIS COUNTY 8 2239 1977 2635 YES YES INFO SPEC 2 1977 2444 5 4.0 2942 5 24.0
OLMSTED COUNTY 11 2530 2207 3057 YES YES ACCOUNT TECH 2207 3057
SCOTT COUNTY 5 2220 2031 2743 YES YES ACCTG TECH 2031 3044
CARVER COUNTY 8 2854 2534 3021 YES YES ACCT TECHNICIAN 2425 3300 8 7.0
GROUP 5
BLOOMINGTON 4 3139 2924 3338 NO YES ACCOUNT CLERK 2785 3070 3 1.5 3395
PLYMOUTH 3 3588 3588 3588 YES YES ACCT CLERK 2847 3588 8 8.0
COON RAPIDS 1 3176 NO YES ACCTG CLERK" 2463 3774
BURNSVILLE 2 3099 3099 3099 NO YES ACCT CLERK" 2548 3254 6 5.0
MAPLE GROVE 1 3159 NO YES ACCTS PAY CLK 2531 3159 4 3.0
EDEN PRAIRIE 1 2751 NO YES AP CLERK 2751 3492
MINNETONKA 2 3046 2890 3201 NO YES ACCT CLERK" 2881 3201 5 3.0
WOODBURY 1 3308 NO YES AP CLERK 2548 3308 5 4.0
APPLE VALLEY 2 3726 3726 3726 NO YES ACCT TECH I 2981 3726 4 4.0
S1 LOUIS PARK 1 3360 NO YES SR ACCT CLERK 3066 3607 5.0
LAKEVILLE 3 2958 2866 3113 NO YES AP/ACCT/BLD AST 2599 3060 6 5.0
MAPLEWOOD 2 3242 3035 3449 YES YES ACCOUNTING TECH 2753 3517 6 7.0
All Rates Quoted Monthly STANTON I
P After "Weighted Mean" Indicates Pending Rate GROUP
.. After "Max" Indicates .Multiple Salary Ranges 137
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: Accounting Clerk 2 Job Number; 78
Rate Spread Ranoe Data
Excluding longevity Including longevity
# Of Weighted #Of Yrs to #Of Yrs to
Breakout By Empl Mean low Hiah Union O/T I11!.!L Min ..M!!.. Steps Max Max Steps Max
-
RICHFIELD 3 3239 3196 3260 NO YES ACCT CLERK 2469 3196 6 5.0 3260 2 10.0
ROSEVILLE 1 2762 NO YES ACCT SR OFF AST 2439 2669 4 3.0
INVER GROVE HEIGHTS 1 3134 YES YES ACCTG CLERK 2806 3217 8 4.0
BROOKLYN CENTER 1 2997 NO YES ACCOUNT TECH II 2463 2997 7
SHOREVIEW 1 3285 NO YES ACCT CLERK II 2919 3285 5 3.0
OAKDALE 2 2405 2365 2445 NO YES ASST BOOKKEEPER 2096 2687
GROUP 6
CRYSTAL 1 2671 NO YES ACCTG CLERK 2462 2968
NEW HOPE 1 2631 NO YES ACCOUNTING CLRK 2217 2839 7 5.0
SHAKOPEE 1 2725 NO YES ACCOUNTING ClK 2725 3400 5 4.0
WEST ST. PAUL 2 2971 2971 2971 NO YES ACCT CLERK 2 2377 2971 5 3.5
RAMSEY 1 2426 P YES YES ACCT CLERK 2426 3032 6 6.0
ANOKA 1 2486 NO YES ACCTG CLERK 2367 2959 6 5.0
CHASKA 1 2510 NO YES ACCOUNT CLERK-AP 2288 2972
PRIOR LAKE 1 2789 YES YES ACCOUNTING CLRK 2364 3201 12 10.0
FOREST LAKE 1 3270 YES YES ACCT CLERK 2 2943 3270 2 1.0
ROBBINSDALE 1 2705 YES YES ACCT ASST 2569 3382 7 6.0
NORTH ST. PAUL 1 2687 NO YES FINANCE CLERK 2687
GROUP 7
LITTLE CANADA 1 2513 NO YES ADMIN/ACCT TECH 2302 2810 5 5.0
MOUND 1 2757 NO YES ACCTS PAY CLERK 2545 3181 7 6.0
MAHTOMEDI 1 2200 NO YES ACCT CLERK II 2090 2750 7 6.0
WACONIA 2 2624 2548 2699 NO YES FINANCE CLERK 2546 2999 7 5.0
CIRCLE PINES 1 3085 NO YES ACCT PAYABLE 2344 3085 6 8.0
All Rates Quoted Monthly
P After "Weighted Mean" Indicates Pending Rate
. After "Max" Indicates Multiple Salary Ranges
138
STANTON I
GROUP
~~........ . . . . . . . . .. .. .. _" .. - a. _ _ _ _ __ _ _ _ _
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: Sewer & Water Maintenance Worker
Job Number: 4
Level: Semi-skilled position involving truck driving, equipment operation end repair, or utilities/park maintenance.
Minimum Qualifications: Six to 12 months of experience involving maintenance and repair of municipal water/sewer systems OR
equivalent. .
Typical Duties: Performs semi-skilled work In the maintenance and repair of municipal water or1lewer systems. Specific duties may
include maintaining and repairing pumps, motors and related equipment in water pumping and sewage 11ft stations,
flushing storm and sanitary sewers, cleaning storm catch basins, and raising and lowering manholes to street grade.
Base Percentiles Ranoe Data
#Of #Of Weighted Unwelghted Excluding Longevity Longevity
Breakout Bv .Qr.9! ~ Mu.n Mu.n ..f.& ~ n2 .Ell nn.. ...M!n... ..MIll ..MIll
GROUP 1
GROUP 2 1 4 3267 3267 3125 3125 3125 3408 3891 2188 3691
GROUP 3 2 66 3325 3343 3294 3294 3294 3408 3408 3154 3418 3484
GROUP 4
GROUP 5 22 171 3289 3271 2879 3234 3361 3431 3489 2628 3427 3549
GROUP 6 12 50 3252 3268 2883 3124 3313 3388 3519 2627 3440 3523
GROUP 7 19 48 3159 3114 2695 2971 3249 3371' 3431 2554 3374
OVERAll 56 339 3272 3219 2883 3234 3347 3408 3474 2615 3416 3529
All I<;\te. Quoted Monthly
Analyses Do Not Include Pending Data
18
STANTON I
GROUP
-IIIIIIII"'II""II""'I"""'""""..
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: Sewer & Water Maintenance Worker Job Number: 4
Rate Spread Range Data
Excluding Longevity Including Longevity
# Of Weighted #ot Yrs to #ot Yrs to
Breakout Bv Empl Mean ~ High !In.!ml QlI. Tille Min .Mll. Steps .M!!. Max Steps .M!!.
ANDOVER 5 3199 2832 3332 YES YES PUB WORKS MAINT 2499 3332 7 6.5 3398 3 20.0
GROUP 6
WHITE BEAR lAKE 6 3113 P 2917 3152 YES YES MAINT 2 2344 3152 6 3.0
CRYSTAL 5 3247 2981 3313 YES YES MAINTII 2650 3313 5 3.0
CHANHASSEN 5 3174 2826 3604 NO YES UTILITY OPER 2737 4106
SAVAGE 5 2964 2780 3390 YES YES UTILITY SRVS I 2760 3555 6 6.5
GOLDEN VAllEY 7 3266 2911 3371 NO YES PUB WKS MAINT 2714 3437 4
WEST ST. PAUL 2 3043 P 3043 3043 YES YES S&W MAINT WKR 2636 3297 5 2.0
COLUMBIA HEIGHTS 5 3139 2603 3375 YES YES MAINT WORKER 2376 3375 9 8.0
HASTINGS 4 3394 3376 3404 YES YES MAINTENANCE 111I 3305 3404 3 15.0
ANOKA 2 3343 3298 3388 YES YES MTNCE 11&111 2766 3388 5 2.0
HOPKINS 1 3300 YES YES MWII 2574 3300 5 5.0
CHASK.^ 4 3256 3056 3456 YES YES S&W MAINT WKR 2661 3456
ROSE MOUNT 5 3564 3501 3641 YES YES MAINTENANCE WKR 2212 3501 6 5.0 3641 4 16.0
L1NO LAKES 2 3366 3366 3366 YES YES GEN MAINT UTL 2694 3366 3 2.0
FARMINGTON 5 3180 3180 3180 YES YES MAINTENANCE WKR 2710 3180 4 3.0
GROUP 7
LITTLE CANADA 3 2864 2695 3201 NO YES PW MAINTENANCE 2245 3201 5 5.0
ARDEN HillS 5 3155 3155 3155 YES YES PUBLIC WORKS 2209 3155 5 3.0
MOUND 5 3301 3020 3371 YES YES S&W MAINT WKR 2706 3371 3 2.0
ST. ANTHONY 2 3340 3340 3340 YES YES WATER/SEWER OPR 3340
MAHTOMEDI 4 3016 2794 3175 YES YES MAINTENANCE WKR 2413 3175 7 6.0
ORONO 8 3365 3365 3365 NO YES PW"MAINT WORKER 2862 3365 4 4.0
WACONIA 2 2831 2831 2831 NO YES S/W MTCE WKR 2749 3234 7 5.0
HUGO 1 2895 NO YES PUB WKS WORKER ,2537 3304 6 6.0
ST. FRANCIS 2 2479 P 2479 2479 YES YES WATER&SEWER OP 2479 3318 6 4.0
NEW PRAGUE 1 3441 NO NO WASTEWATER 2831 3822 9 9.0
MINNETRIST A 1 3296 YES YES PW MAINT 2457 3296 6 5.0
OAK PARK HEIGHTS 1 3343 P YES YES PUB WKS/MAIN WK 2229 3183 4 3.0 3470 4 16.0
MEDINA 1 3457 NO YES SEWER WTR MAINT 3244 4382 11 10.0
AU Rates Quoted Monthly STANTON I
P After "Weighted Mean" Indicates Pending Rate GROUP
. Aftar "Max" Indicates Multiple Salary Ranges 20
~I'IIIIIIIIIII'.~.."'I""'I'II"""'.'..
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Title: Sewer & Water Maintenance Worker Job Number: 4
Rate Spread Range Data
Excluding Longevity IncludIng Longevity
# Of Weighted #Of Yrs to #Of Yrs to
Breakout By Emol Mean bmY. HIQh !.!n!2!! QlI. Title ...MilL ~ Steos Max Max Steps ~
VICTORIA 4 3005 2689 3431 YES YES MAINTENANCE 2250 3931 6
WAYZATA 3 3143 2645 3392 YES YES saw MAINT WKR 2477 3392 5 5.0
DEEPHAVEN 1 3074 YES YES MAINT WORKER PW 2540 3342 7 5.0
ROGERS 1 3138 NO YES was OPERATOR 2827 3'.49 7 5.0
ROCKFORD 1 2267 NO YES S&WMAIN 2180 2766 5
NORWOOD YOUNG AMERICA 1 2747 NO YES UTILITY WORKER 1923 2747 7 6.0
EXCELSIOR 2 3456 3456 3456 YES YES WATER & SEWER 2593 3456 5 3.5
LONG LAKE 2 3372 3372 3372 NO YES PUBLIC WORKS 2933 3372 8 8.0
AU Rates Quoted Monthly
P After "Weighted Mean" Indicates Pending Rate
* After "Max" Indicates Multiple Salary Ranges
STANTON I
GROUP
21
"C:_""_ ~_~_'_ _~,_
..__________c_._'_
2DD2 Twin Cities Metropolitan Area Compensation S~rvey
S~rvey Title: Secretary B
Job Number: 96
Level; Intermediate secretarial position requiring good working knowledge of department operations. Assigned to department in the
organization or could serve more than one department.
Minimum Qualifications: Two to four years of secretarial work experience.
Typical Duties: Performs varied secretarial duties such as screening mail, handling teiephone calls, selling up files and records, and
preparing routine reports. Requires only general supervision when special projects are assigned. As required by the
position, operates either word processli)g equipment or personal computer utilizing one or more software packages
to generate correspondence and other documentation. May coordinate meetings and conferences, presentations,
and other administrative work.
Base Percentiles Ranoe Data
#Of #Of Weighted Unwelghted Excluding Longevity Longevity
Breakout Bv ~ Sm.I!! !mn Mull ..f.1Q.. ..fl:! nl! ...fZ2 .fi!!.. ....MilL ..Mn.. ..MiL
GROUP 1 2 2049 2636 2610 2203 2370 2739 2657 2857 2118 3218
GROUP 2 1 20 3353 3353 3039 3140 3319 3565 3654 2063 3691
GROUP 3 2 606 2737 2863 2297 2551 2864 2917 2931 2128 2902 3381
GROUP 4 8 279 2688 2725 2195 2489 2722 2942 3138 2197 3008 3099
GROUP 5 19 89 2954 2947 2744 2853 2977 3034 3206 2486 3110 3164
GROUP 6 12 47 2950 2875 2439 2763 2924 3133 3359 2387 3064 3502
GROUP 7 16 23 2687 2695 2265 2390 2763 2917 3083 2298 2924 3145
OVERALL 60 3113 2679 2828 2227 2439 2794 2857 2943 2348 3048 3236
'W Rates Quoted Monthly
Analyses Do Not Include Pending Data
183
STANTON I
GROUP
'-_'-'-I.............. .....,.. *'
&..._~a,_,a.~~~~~~__
j
---------~-~~-~~~.~~~.~~
1
2002 Twin Cities Metropolitan Area Compensation Survey
Survey Tille: Secretary B Job Number: 96
Rate Spread Ranlle Data
Excluding Longevity Including Longevity
# Of Weighted #Of Vrs to #Of Vrs to
Breakout By Empl ~ .bQY! Hillh !!ni2n OIT Tille ..MilL .MIDl SteDs .MIDl .MIDl SteDs Max
GROUP 1
STATE OF MINNESOTA 1300 2705 20B3 2857 YES YES OFF ADM SPEC INT 2158 2857 12 9.5
UNIVERSITY OF MINNESOTA 749 2515 2080 3579 NO NO OFFICE SPEC 20BO 3579
GROUP 2
METROPOLITAN COUNCIL 20 3353 2947 3691 YES YES SR ADMIN ASST 2063 3691 .
GROUP 3
HENNEPIN COUNTY 585 2727 2009 3281 YES YES OF SPill 2042 2860 8 6.5 2960 14 18.0
RAMSEY COUNTY 21 2999 2213 3801 YES YES SEC 1,2 2213 2943 7 5.0 3801 4 25.0
GROUP 4
DAKOTA COUNTY 26 2B11 2475 336B YES YES ADMIN ASST 2475 345B
ANOKA COUNTY 13 2743 2187 3321 NO YES ADMIN SECTY 2012 3018 3218 3 15.0
WASHINGTON COUNTY 16 2679 2326 3064 YES YES ADMIN AIDE I 2326 3064
ST. LOUIS COUNTY 123 2593 1977 2942 YES YES INFO SPEC 2 1977 2444 5 4.0 2942 5 24.0
OLMSTED COUNTY 19 2952 2324 3371 NO NO CLERK SPEC II 2324 3371
DULUTH 49 2990 2470 3136 YES YES INFO TECH 2383 2906 6 3.5 313B 2 16.0
SCOTT COUNTY 29 2264 1934 2610 YES YES SECHI 1934 2697
CARVER COUNTY 4 2765 2450 2909 YES YES SECRETARY 2146 2909 8 7.0
GROUP 5
PLYMOUTH 2 3359 3359 3359 YES YES OFFICE SUP SPEC 2539 3442 8 8.0
EAGAN 5 3049 2945 3206 YES YES CLERICAL TECH 4 2706 3206 . 5 4.0
COON RAPIDS 4 3163 3049 3362 NO YES ADMIN SECY I 2463 3774
BURNSVILLE 14 2957 2498 3034 NO YES SECRETARY 2363 3034 6 5.0
MAPLE GROVE 2 2977 2977 2977 NO YES SECRETARY 2385 2977 4 3,0
EDEN PRAIRIE 2 2801 2796 2805 NO YES SECRETARY 2 2488 3085
MINNETONI<A 4 2955 2864 3010 NO YES SECRETARY B 2709 3010 5 3.0
WOODBURY 12 2915 2678 3026 NO YES SECRETARY B 2329 3026 5 4.0
APPLE VALLEY 5 315B 2785 3407 NO YES DIV DEPT SPEC 2555 3407 4 4.0
ST LOUIS PARK 7 2912 2760 3045 NO YES SECRETARY 2645 3112 5.0
LAKEVILLE 6 2936 267B 3080 NO YES DEPT SECY 2599 3080 6 5.0
RICHFIELD 4 2910 2373 3260 NO YES SECRETARY 2489 3196 6 5.0 3260 2 10.0
All Rates Quoted Monthly STANTON I
P After UWeighted Mean" Indicates Pending Rate GROUP
. After "Max" Indicates Multiple Salary Ranges 184
-------~~---~~~~~~~
2002 Twin Cities Metropolitao Area Compeosatioo Survey
Survey Title: Secretary B Job Number: 96
Rate Spread Raolle Data
Excluding Longevity Includlog Longevity
# Of Weighted #Of Yrs to. #Of Yrs to
Breakout Bv Empl Mean Low High Unioo OIT Tille Mio ~ Sleps ~ Max Steps Max
HUGO 1 2379 NO YES DEPUTY CLERK
ST. PAUL PARK 1 2956 NO YES SECRETARY RECEP 2534 2956 4 3.0
ST. FRANCIS 2 2109 1903 2314 NO YES ADMIN ASST 1598 2600 . 6 4.0
CIRCLE PINES 3 3042 2917 3126 NO YES ADMIN SECRETARY 2376 3126 6 6.0
OAK PARK HEIGHTS 3 3236 P 2695 3406 NO YES SECRETARIES 2229 3183 4 3.0 3470 4 16.0
ROGERS 2 2664 2643 2724 NO YES ADMIN ASSISTANT 2234 2724 7 5.0
INDEPENDENCE 1 2265 NO YES SECfRECPT 19?6 2568 10 15.0 3000 5 20.0
BAYPORT 1 2763 NO YES RECP/SECRETARY 2143 2893 7 6.0
OSSEO 1 2460 NO NO POLICE ADMINIST 2354 3066 6 6.0
LAUDERDALE 1 2773 YES YES DEPUTY CLERK 2465 30B1 5 3.0
SPRING PARK 1 2833 NO YES DEPUTY CLERK
All Rates Quoted Monthly
P After "Weighted Mean" Indicates Pending Rate
* After "Max" Indicates Multiple Salary Ranges
166
. STANTON I
GROUP
City of Centerville - ~--
Benefit Package Analysis -
-~ Y.E.12.31.2002
~-
Health Dental Life Total
Afton 425.00 0.00 2.10 427.10
Arden Hills 560.57 88~92 4.10 653.59
- 715.36 24.04 753.80
Bayport 14.40
Centerville 478.74 58.71 0.00 537.51
Circle Pines 475.00 26.20 0.00 501.20
Corcoran 435.00 0.00 2.20 437.20
Dayton ~ ~~ 480.00 68.55 1.95 550.50
~haven 440.00 36.11 0.98 471.09
Excelsior 490.63 27.63 varies 518.26
Falcon Heights 564.00 96.00 varies 6~QJJQ
-
Hamburg 793.00 0.00 0.00 793.00
Hanover N/A N/A 5.70 N/A
Hugo 456.08 46.29 0.00 502.37
-..-
Independence 535.10 64.55 1.95 601.60
~n 475.00 0.00 6.30 481.30
Lake Elmo 100% 100% varies N/A
Lauderdale N/A N/A 1.50 N/A
Little Canada 100% 0.00 10.50 N/A
Long Lake 100% 50% 2.40 N/A
Mahtomedi 445.00 0.00 7.20 4i5~
~na ~-
659.61 10~ 1.96 762.67
Minnetrista 440.00 0.00 6.40 446.40
Mound 585.00 26.20 1.95 613.15
New Prague 442.00 67.15 5.25 514.40
Norwood Young America 726.18 62.19 1.80 790.17
Oak Park Heights 872.93 91.40 varies . 964.33
Orono 470.00 0.00 1.95 471.95
- 580.80
Osseo 565.00 12.30 3.50
~ockford - . N/A
100% 100% 1.95
- .
Rogers 717.28 0.00 1.95 719.23
Shorewood 537.00 ~I 1.95 538.95
Spring Park - 297.79
-e- 0.00 0.981 298.77
SCAnihonv 525.00 ~.-
0.00 1.95 526.95
SI. Francis N/A N/A varies N/A
SI. Paul Park 500.00 34.65 1.90 536.55
T onka Bay 526.11 36.11 1.95 564.17
Victoria 450.00 65.30 varies 515.30
Waconia 675.00 0.00 0.00 6?5~
Wayzata 477.15 16.55 2.93 496.63
,
~VERAGE 538.70 31.89 3.02 576.93
..
Centerville % of Avg 89% 184% 0% 93%
- .-
Source: Twin Cities Metropolitan Area Salary Survey - 2002
Compiied by: Stanton Group ... I r
Groun 7 Small Cities 1 I
City of Centerville -
Benefit Package Analysis
Y.E.12-31-2002
page 2
Notes:
--~ -
1. The avenine city contributes $576.93 for a married emolovee
~
City of Centerville ._^"m
.-.- . Health Insurance Analysis . - -.-
Y.E.12-31-2002
I I I I
- Family
-- Single
Emolovee Employer Total Emolovee Emplover I Total
Afton 0.00 272.80 272.80 359.99 425.00 784.99
Arden Hills 0.00 261.16 261.16 148.57 560.57 709.14
.---- -
Bayport 0.00 308.85 308.85 45.16 715.36 760.52
Centerville 32.59 256.00 288.59 205.17 478.74 683.91
Circle Pines 0.00 268.83 268.83 246.34 475.00 721.34
Corcoran 0.00 297.79 297.79 350.25 435.00 785.25
----.
Dayton 0.00 297,79 297.79 305.25 480.00 785.25
--..- 297.79 440.00
Deephaven 0.00 297.79 . 345.25 785.25
Excelsior 0.00 297.79 297.79' 195.12 490.63 685.75
Falcon Heights --~-_._. 0.00 321.00 321.00 564.00
188.00 752.00
- N/A
Hamburg N/A N/A 0.00 793.00 793.00
Hugo 0.00 219.23 219.23 24.00 456.08 480.08
Independence 0.00 250.15 250.15 0.00 535.10 535.10
Jc>r-dan I 0.00 221.25 221.25 175.95 475.00 650.95
F-:-g:gg -.
~ke Elmo 100% 100% 0.00 100% 100%
Little Canada 100% 100% N/A N/A N/A
-- '100%
Long Lake 0.00 100% 100% 50% 50%
Mahtomedi 0.00 370.35 370.35 ' I 251.00 445.00 696.00
0.00 - 659.61
Medina 297.79, 297.79 125.60 785.21
Minnetrista 0.00 297.79 297.79 I 345.25 440.00 785.25
- -
Mound 0.00 297.79 297.79 200.24 585.00 785.24
New Prague I 0.00 318.62 318.62 51.62 442.00 493.62
Norwood Young America 0.00 303.30 303.30 0.00 726.18 726.18
Oak Park Heights 0.00 364.71 364.71 130.00 872.93 1,002.93
Orono 0.00 297.79 297.79 315.25 470.00 Z~
- 0.00
Qllseo 249.56 249.56 183.70 565.00 748.70
--
Rockford 0.00 100% 100% 40% 60% 100%
Rogers 0.00 297.79 297.79 67.97 717.28 785.25
Shorewood 0,00 297.79 297.79 248.25 537.00 785.25
Spring Park 0.00 297.79 29.7.79 487.46 297.79 785.25
St. Anthony 0.00' 297.79 297.79 260.25 525.00 785.25
St. Paul Park 0.00 427.96 427.96 292.41 500.00 79~
Tonka Bay 0.00 297.79 297.79 259.14 526.11 785.25
-
Victoria 0.00 233.86 233.86 98.35 450.00 548.35
~nia 0.00 --..~
360.16 360.16 110.45 675.00 785.45
~ayzata 0.00 297.79 297.79 308.10 477.15 785.25
AVERAGE 1.05 296.16 297.21 197.66 538.64 736.~
...
Centerville % of Avg 3100% 86% 97% 104% 89% 93%
-
~<:>urce: Twin Cities Metropolitan Area Salary Survey - 2002 -
Gompiled by: Stanton Group I __~ --I _.-
Group 7 Small Cities=---1 ~_ ---._.
City of Centerville ==f:=
Health Insurance Analysis
Y.E.12-31-2002 --I.. =+
page 2
-. ~=== l
Notes:
1. Centerville is the only city in Group 7 not providing 100% single coverage. --
2. The City of Centerville pays 86% of the average city share of the single premium for group 7 cities. LThe total single premium for the City of Centerville is 97% of the average total premium for groufl 7 cities.
4. Centerville employees contribute 104% of the amount that the average city employee in group 7
contributes for family coverage.. I ~. I I I
5. The City of Centerville pays 89% of the average city share of the family premium for group 7 cities.
6. The total familvpremium for the Citv of Centerville is 93% of the average total premium for qroUD 7 cities~-
e-~. City of Centerville "-
Dental Insurance Analysis ~ ~.
Y.E.12-31-2002
~ I I
~ Single Family
EmDlovee Employer Total EmDlovee EmDlover Total
Afton 28.81 0.00 28.81 68.22 0.00 68.22
, ~
Arden Hills 0.00 31.49 31.49 0.00 88.92 88.92
~ort 0.00 24.04 24.04 36.05 24.04 60.09
~
Centerville 2.74 24.67 27.41 6.53 58.77 65.30
Circle Pines 0.00 26.20 26.20 79.00 26.20 105.20
~ 0.00
Corcoran 0.00 0.00 0.00 0.00 0.00
Davton 0.00 26.05 26.05 0.00 68.55 68.55
, , 36.11
Deephaven 0.00 36.11 36.11 . 90.26 126.37
,
Excelsior 27.63 37.37 65.00 65.00 27.63 92.63
Falcon Heights 0.00 77.00 nOD 58.00 96.00 154.00
Hamburg 0.00 0.00 0.00 0.00 0.00 0.00
.~
Hugo 0.00 32.50 32.50 2.44 46.29 48.73
lt1<J~pendence . 0.00 38.60 38.60 0.00 64.55 64.55
Jordan 0.00 0.00 0.00 0.00 0.00 0.00
--.-
Lake Elmo 0.00 100% 100% 0.00 100% 100%
Little Canada 0.00 0.00 0.00 0.00 0.00 0.00
Lon\! Lake 0.00 100%L. 100% 50% 50% 100%
Mahtomedi 0.00 0.00 0.00 0.00 0.00 0.00
Medina 0.00 .~ 101.10
~O 37.80 37.80 101.10
~ . . 23.sQ ~,
Minnetrista 0.00 23.50 69.45 0.00 69.45
~
Mound 0.00 26.20 26.20 53.00 26.20 79.20
New Prague 0.00 22.35 22.35 0.00 67.15 67.15
lIJorwood Young America 0.00 26.10 26.10 0.00 62.19 62.19
.oak Park Heights ~ O,O~ 34.15 34.15 0.00 91.40 91.40
Orono 27}0 0.00 27.30 72.80 0.00 72.80
Osseo 0.00 12.30 12.30 0.00 12.30 12.30
~ ~
Rockford 0.00 100% 100% N/A N/A
~ers 0.00 0.00 0.00 0.00 ,0.00 . 0.00
~orewood 24.04 0.00 24.04 69.28 0.00 ~ ~ 69.28
Spring Park 0.00 0.00 0.00 0.00 0.00 0.00
--- ----
St. Anthony 36.11 ~ 36.11 99.45 0.00 99.45
SI. Paul Park 0.00 .. 34.65 . 34.65 86.58 34.65 121.23
Tonka Bay 0.00 ~ 36.11\ 36.11 54.15 36.11 90.26
~ ~
Victoria 0.00 27.41 27.41 0.00 65.30 65.30
Waconia 33.00 0.00 33.00 84.00 0.00 84.00
Wavzata 0.00 16.55 16.55 48.59 16.55 65.14
~
AVERAGE 5.64 19.11 25.27 31.62 31.86 65.46
Centerville % of Avg 49% 129% 108% 21% 184% 100%
I
Source: Twin Cities Metropolitan Area Salarv Survey ~ 2002
Compiled by: Stanton Group
Group 7 Small Cities I~
T
citY of Centerville T ,-
,
Dental Insurance Analysis ----
~_ 12-31-2002 "
page 2 -
.,-
Notes: I
-~
- -
1. A significant number of cities did not provide dental. I
2_ Centerville is on par with those that do contribute. i
City of Centerville - -----
Life Insurance Analysis
Y.E.12-31-2002
I I
--- Premium Paid b Citv Amount of Coverage
- Emplovee Familv Total --Employee Family Total
Afton 2.10 0_00 2.10 10,000 0 10,000
-
Arden Hills 4.10 0_00 4_10 10,000 0 __1Q.<lQCl
Bayport 14AO 0.00 14AO 40,000 0 40,000
-- --
Centerville 0.00 0.00 0.00 0 0 0
- 0_00 0_00 0 0 0
Circle Pines 0.00
- 2_20 0_00 2_20 10,000 0 10,000
Corcoran --- ------"'-=
Dayton 1.95 0.00 1_95 10,000 0 10,000
_...,~-
Deephaven 0.98 0.00 0.98 in _ . 5,000 01 5,000
Excelsior varies 0.00 varies 10,000 0 10,000
Falcon Heights 1 x salary 0_00 varies varies 0 varies
- - -
Hamburg 0.00 0.00 0.00 0 0 0
---- -
f:I<3I1<>\,ier 5.70 0.00 5.70 15cOOO 0 15,000
Hugo 0.00 0.00 _ 0.00 0 0 0
-',-----
Independence I 1.95 0.00 1.95 10,000 0 10,000
-----":::
Jordan , 6.30 0.00 6.30 30,000 0 30,000
--
~_E:lmo varies 0.00 varies 25,000 0 25,000
Lauderdale 1.50 0.00 1.50 25,000 0 25,000
Little Canada 10.50 0.00 10.50 50,000 O[ 50,000
---- ------. ----
Long Lake 2AO 0_00 2.40 15,000 ~I 15,000
----.--
Mahtomedi I 7.20 0_00 7.20 20,000 20,000
1_96 - 01 10,000
Medina 1.96 0.00 W,()()O
~etrista 6AO 0.00 6.40 20,000 Oi 20,000
Mound 1_95 0.00 1.95 10,000 0 10,000
-
New Prague 5.25 0_84 6.09 25,000 4,000 29,000
-
Norwood Young America 1.80 0.00 LBO 10,000 0 10,000
--
Oak Park Heights varies 0.00 varies 50,000 I 0 50,000
~l]____ 1.95 0.00 1.95 10,000 0 10,000
..-- --- , -----=
~()_._.. 3.50 0.00 3.50 25,000 0 .25,OO~
,-
Rockford 1.95 0.00 1.95 10,000 0 10,000
- - _.--
Rogel1>__ 1.95 0.00 1.95 10,000 0 10,000
Shorewood ic~ 0.00 1.95 10,000 0 10,000
Spring Park _.'"
0.00 0.98 5,000 0 ...5Jl()()
SI. Anthony 1.95 0.00 1.95 e--- 10,000 0 10,000
SI. Francis varies 0.00 vanes SO,OOO 0 50,000
SI. Paul Park 1.90 0.00 1.90 5,000 0 5,000
Tonka Bav- ~--- _.,~ -0
1.95 0.00 1.95 10,000 10,000
.. --'-.
Victoria varies 0.00 varies 25,000 0 25,000
~aconia 0.00 0.00 ~--~
0.00 0 0 0
Wayzata 2.93 0.00 2.93 15,600 0 15,000
---~-- -
AVERAGE 3.02 0.02 3.05 15,658 103 15,763
,~- .
Source: Twin Cities Metropolitan Area Salary Survey - 2002 .---.
Compiled by: Stanton Group I
Group 7 Small Cities I I I
City of Centerville
Life Insurance Analysis
Y.E. 12-31-2002
page 2
--
Notes:
1. Centerville is one of few cities that do not contribute for life insurance premiums.
2. Only one city contributed'toward family coverage.! I! .
3. The average amount of coverage provided for cities in group 7 is approx. $15,000
4. The average dollar amount contributed for oremiums bv cities in group 7 is $3.02.
-~
Afton
Arden Hills
Bayport
~ntervi"e
Circle Pines
Corcoran
~yton
~haven
Excelsior
Falcon Heights
Hamburg
Hanover
~go
Independence
Jordan
~ke Elmo
~erdale
Little Canada
Long Lake
Mahtomedi
fIiledina
fIilinnetrista
Mound
New Prague
Norwood Young America ~_~
Oak Park Heights
Orono
Osseo
Rockford
Rogers
Shorewood
Spring Park
~thony
SI. Francis
SI. Paul Park
Tonka Bay
Victoria
Waconia
Wayzata
AVERAGE
City of Centerville
Cafeteria Plan Analysis
Y.E. 12-31-2002
T I
Dollars or Credits per Month
Single Family
425.00 425.00
NJA NJA
N/A N/A
N/A N/A
N/A N/A
N/A N/A
480.00 480.00
NJA N/A
N/A' N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
855.00 855.00
475'~1 475.00
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
N/A N/A
.
440.00 440.00
N/A N/A
N/A N/A
N/A N/A
N/A N/A
470.00 470.00
I ~ 565N~t~' _ 565N~~
~ I- -".UA N/A
N/A N/A
N/A N/A
N/A N/A
450.00 - 450.00
500.00 500.00
N/A N/A
N/A N/A
375.00 675.00
N/A N/A
503.50
533.50
Source: Twin Cities Metropolitan Area Salary Survey - 2002
Compiled by: Stanton Group ~u--i I
Group 7 Small Cities ' I i
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City of Centerville
Cafeteria Plan Analysis
~,12-31-2002
page 2.
::es: . ...'.._ H- _
1, The average citv'contributes $533.50 for a married emplovee